Union Of India & Ors. Vs BRIJ Systems Ltd & Ors
Date: March 24, 2025
Subject Matter
Businesses have the fundamental right to rectify clerical or arithmetical errors in their GST filings
Summary
The Hon’ble Supreme Court ruled on the fundamental right of businesses to rectify clerical or arithmetical errors in their GST filings, asserting that such rectifications are essential to maintain fairness in the tax system. The Court emphasized that…
FULL TEXT OF THE SUPREME COURT JUDGMENT/ORDER Delay condoned. We do not find any merit in the present special leave petition, as we have already dismissed SLP (C) No. 7903/2025, titled “Central Board of Indirect Taxes and Customs v. M/s Aberdare Technologies Private Limited and Ors.”. However, it appears that on account of mistakes or errors getting noticed on the input tax credit, and the input t…