Indirect Tax Digest | 28 March 2025
Indirect Tax Digest | 28 March 2025
Read more about indirect tax legislative and judicial updates and customs and foreign trade policy in ‘The Indirect Tax Fortnightly Digest’ by BDO in India.
HIGHLIGHTS
- Delhi High Court—Input Tax Credit cannot be denied due to the supplier’s error of mentioning the GSTIN of the recipient’s distinct person.
- Madras High Court—Madras High Court condones delay of 210 days in filing appeal.
- Kerala High Court—Rectification application for Form GST DRC-03 to correct apparent bona fide error/discrepancy in mentioning the relevant financial year in Form GST DRC-03 cannot be denied.
