Benefit of Input Tax Credit can’t be denied for entering the details in Wrong Column: Madras High Court

The Madras High Court held that the benefit of  input tax credit  (ITC) cannot be denied for having entered the details in the wrong column. The petitioner, M/s.Ram Auto is a dealer in two-wheelers. He was an assessee registered under Tamil Nadu Value Added Tax Act, 2006. The petitioner was having input tax credit to the tune of Rs.4,85,684/-. Following the introduction of the GST regime…