ITC in the case of Agrawal And Brothers Vs Union Of India
Table of Contents
Case Covered:
Agrawal And Brothers Vs Union Of India
Facts of the case
The invoices of the petitioner were not entered in the GSTR 1 of the supplier. The tax was deposited but it was mistakenly deposited in the GST No.23AAIFA875GIZ1 instead of 23AAIFA8751ZI. This amount did not reflected in the 2A of the buyer. Then he had to pay the amount along with interest.
The buyer then approached the court to recover the amount from the supplier
Observations & Judgement of the court
The court allowed the recovery from the supplier as no one should suffer for the default of another person.The Writ Petition is allowed, and respondent No.1 is directed to return the amount of Rs.13,38,544/- to the petitioner within 2 months from today. Respondent No.1 shall be at liberty to submit a claim before the GST department as the same has been paid by the petitioner and if such claim is submitted, the competent authority of respondent No.2 shall decide the same in accordance with the law.
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