2025-VIL-361-MAD
  1. Home
  2. 2025-VIL-361-MAD

SGST High Court Cases

GST - Rectification of clerical errors in GSTR-1 returns, Time limit for amending returns - Respondent committed certain errors in its GST returns for the period 2017-18. When the errors came to light in December 2019, the respondent attempted to rectify the returns but found no mechanism available to do so – Ld. Single Judge allowed the party’s petition and directed Revenue to do the needful to enable uploading of the rectified GSTR-1 – Revenue in appeal submitted there was no mechanism available as on that date to enable assessee-respondent to rectify the clerical errors in GSTR 1 forms for the year 2017-18 - Whether the respondent was entitled to rectify the errors in its GST returns for the year 2017-18, despite the time limit prescribed under Section 37(3) of the CGST Act, 2017 – HELD - The High Court, relying on the judgment of the Supreme Court in the case of Aberdare Technologies Pvt. Ltd. vs. CBIC observed that human errors and mistakes are normal and errors are also made by the Revenue. The right to correct mistakes in the nature of clerical or arithmetical error is a right that flows from the right to do business and should not be denied unless there is a good justification and reason to deny the benefit of correction. The software limitation itself cannot be a good justification, as software is meant to ease compliance and can be configured - The errors committed by the respondent were clearly inadvertent and the rectification would enable proper reporting of the turnover and input tax credit - the respondent is allowed to rectify the errors in its GST returns for the year 2017-18 – The Revenue appeal is dismissed
Download File

Quick Search

/

Advance Search

GST Resources

/

Gst Rate Finder

Tax Vista

Your Biweekly Tax Recap

By Dr. G. Gokul Kishore

Weekly Summary

VIL Video

GSTAT Rules & Industry Preparedness
By Vivek Jalan

Create Account

Security-Code
New Code?

Log In

New User ? Forgot Password ?

Forgot Password

Security-Code
New Code?
Please Note: This facility is only for Subscribing Members.

Email this page

Feedback this page

Schedule a Demo

Schedule a demo to know the features and advantages of VILGST portal. Get to know the tips to find the desired results in faster way.

Caselaw Request Form (CRF)

Didn’t find what you are searching for? No worries, please give us the following details and VIL will email you the desired Caselaws at the earliest:

Security-Code
New Code?