Deepa Traders Vs Principal Chief Commissioner, Central Tax
Date: March 9, 2023
Subject Matter
Petitioners must be permitted the benefit of rectification of errors where there is no malafides attributed to the assessee
Summary
Petitioners must be permitted the benefit of rectification of errors where there is no malafides attributed to the assessee. The errors committed are clearly inadvertant and, the rectification would, in fact, enable proper reporting of the turnover a…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT The petitioner is a dealer under the provisions of the Central Goods and Services Tax Act, 2017 (in short ‘Act’) in metal and steel scrap. The prayer is for a mandamus directing the respondents to enable the petitioner to rectify clerical errors in the details uploaded by it in Form GSTR -1 for the period 2017-18 and cause amendment…