Tech limitations cannot be ground to deny input tax credit under GST, says Delhi HC

Software systems have to be in tune with the law, and not vice-versa, the court ruled The Delhi High Court has said that the rights of Goods & Services Tax (GST) assessees ‘cannot be subjugated’ to the poor and inefficient software systems adopted by the authorities. The ruling is likely to benefit assessees who suffer due to technical glitches. “The software systems adopted by the respondents…