F1 Auto Components Pvt Ltd. Vs The State Tax officer
Date: July 9, 2021
Subject Matter
Provisions of Section 42 do not arise where the ITC claim by the assesee is erroneous as it is not a case of mismatch
Summary
The provisions of Section 42 can only be invoked in a situation where the mismatch is on account of the error in the database of the revenue or a mistake that has been occasioned at the end of the revenue. In a case where the claim of ITC by an asses…
Heard Mr. P.V. Sudakar, learned counsel for the petitioner and Mr. TNC. Kaushik, learned Government Advocate for the respondent. 2. Though no counter is filed, the challenge involves only a legal issue and there are no disputed questions of fact. Learned revenue counsel is thus armed with instructions to proceed with the hearing of the matter. 3. The challenge is to order dated 27.01.2021 levying…