Press Release
| 04.10.2022 | Press Release dated 04.10.2022 regarding time limit for certain compliances pursuant to issuance of Notification No. 18/2022-Central Tax dated 28.09.2022 |
CASE LAW
| Authority | One liner |
|
2025(03)LCX0276 Supreme court of India Aberdare Technologies Private Limited |
Right to correct clerical or arithmetical error should not be denied unless there is a good justification and reason to deny benefit of correction under GST Act. |
|
2025(03)LCX0275 Supreme court of India Brij Systems Limited |
SLP filed by revenue against the order permitting assessee to rectify GSTR-1 for Financial Year 2017-2018, is dismissed. |
|
2024(07)LCX0548 Bombay High Court Brij Systems Limited |
Where there was a bonafide error in filing of GST return and no loss is caused to the Government/exchequer, the technicalities on any legitimate rectification ought not to come in the way of the assessee, so as to suffer an inadvertent error which would have a cascading effect. |