Benefit Of Unutilized ITC Cannot Be Denied If Tran - 1 Could Not Be Filed Due To Fire Accident – Mad

Category: Finance

The Hon'ble High Court of Madhya Pradesh vide its order dated 30th March 2022 in the matter of Technosteel Infra Project PVT. LTD. VS The state of Madhya Pradesh Through Principal Secretary , Department of commercial Tax, Bhopal, Joint Commissioner State Tax, (Appellate Authority), Satna, State Tax officer, Anti Evasion Bureau, Satna Sagar Division, in writ Petition NO.6118 of 2021, held that proceeddings under section 129 of the ACT should not be initiated against assessee for bonafide/clerical mistakes in E-Way Bill.