Circular Regarding Mismatch Of ITC Is Applicable For 2019-20 In Case Of Identical Errors: Karnataka High Court
The Karnataka High Court has held that the circular regarding the mismatch of input tax credit is applicable for 2019–20 in the case of identical errors. "Though the Circular refers only to the years 2017–18 and 2018–19, since there are identical errors committed by the petitioner not only in respect of the assessment years 2017–18 and 2018–19 but also in relation to the. "Though the Circular refers only to the years 2017–18 and 2018–19, since there are identical errors committed by the petitioner not only in respect of the assessment years 2017–18 and 2018–19 but also in relation to the assessment year 2019–20 also, I am of the view that by adopting a justice-oriented approach, the petitioner would be entitled to the benefit of the Circular for the year 2019–20 also," the single bench of Justice S.R. The court directed the department to take the necessary steps in relation to the petitioner for the assessment years 2017–2018, 2018–19, and 2019–20 in terms of Circular No.
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