Read why AAR Tamil Nadu refused to admit Auto Color Paints’ application for refund and Input Tax Credit adjustment over erroneous GST reporting
In the present case, Auto Color Paints mistakenly reported purchase invoices as sales in GSTR-1 from 2017—18 to 2022—23, resulting in a loss of Input Tax Credit amounting to ₹18.53 lakh. After the supplier refused adjustment, the applicant approached AAR, Tamil Nadu, seeking relief under Section 97 of the CGST Act.