Principal Chief Commissioner of GST and Central Excise Vs Deepa Traders
Date: April 1, 2025
Subject Matter
Taxpayers must be permitted the benefit of rectification of errors in returns where there is no malafides attributed to the taxpayer
Summary
The case involves a petitioner seeking to rectify errors they made in their GST returns for the financial year 2017-18, which were identified in December 2019. The mistakes were attributed to the carelessness of a part-time accountant and included in…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT WMP No.8682 of 2025 filed to condone the delay of 86 days in filing the appeal and WMP No.8684 of 2025 filed to condone the delay of 540 days in paying deficit Court fees stand allowed. 2. The appeal impugns an order dated 9 March 2023 passed by the learned Single Judge, in which para-graphs 2 to 6 read as under: “2. The petitioner h…