Principal Global Services Pvt Ltd Vs State of Maharashtra
Date: March 28, 2023
Court: High Court
Bench: Bombay
Type: Writ Petition
Judge(s)/Member(s): NITIN JAMDAR AND ABHAY AHUJA
Subject Matter
ITC refund application cannot be rejected for typographical errors
Summary
The case describes a situation where the petitioner had filed an application for refund of Input Tax Credit (ITC) on export of goods and services, without payment of Integrated tax. The Deputy Commissioner of Sales Tax scrutinized the application and…
FULL TEXT OF THE JUDGMENT/ORDER OF BOMBAY HIGH COURT By this Petition, the Petitioner has challenged the order dated 22 April 2022 passed by the Respondent no.2 Deputy Commissioner of Sales Tax, Pune. By the order dated 22 April 2022, the Respondent no.2 rejected the prayer of refund sought for by the Petitioner. 2. The Petitioner had filed an application for refund of Rs.7,53,20,729/-…