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Seeking for correction of an invoice for the purpose of availing input tax credit - The present invoice...

Seeking for correction of an invoice for the purpose of availing input tax credit - The present invoice is dated 23.10.2017 and hence, the input tax credit has to be claimed before 28.11.2017 or furnishing of the annual return for the assessment year 2017-18, whichever is earlier. There is absolutely no possibility of the input tax credit being availed of at this point. - There are no reason to direct the Railways to issue a revised invoice nor can the same be permitted - petition dismissed. - HC .....

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