𝐇𝐂 𝐝𝐢𝐫𝐞𝐜𝐭𝐞𝐝 𝐝𝐞𝐩𝐚𝐫𝐭𝐦𝐞𝐧𝐭 𝐭𝐨 𝐫𝐞𝐟𝐮𝐧𝐝 𝐚𝐦𝐨𝐮𝐧𝐭 𝐫𝐞𝐜𝐨𝐯𝐞𝐫𝐞𝐝 𝐟𝐫𝐨𝐦

𝐇𝐂 𝐝𝐢𝐫𝐞𝐜𝐭𝐞𝐝 𝐝𝐞𝐩𝐚𝐫𝐭𝐦𝐞𝐧𝐭 𝐭𝐨 𝐫𝐞𝐟𝐮𝐧𝐝 𝐚𝐦𝐨𝐮𝐧𝐭 𝐫𝐞𝐜𝐨𝐯𝐞𝐫𝐞𝐝 𝐟𝐫𝐨𝐦

HC directed department to refund amount recovered from recipient since wrong GSTR-1 was filed by supplier   Facts:   The assessee participated in an e-auction and successfully purchased scrap. However, the supplier failed to report the purchase entries correctly in their GSTR-1 by not reporting the auction sales invoice. As a result, the Input Tax …
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