Rajkishor Pati (Baba Enterprises) Vs Union of India
Date: September 21, 2025
Subject Matter
GST Authorities to Rectify Clerical Error in GSTIN. No Revenue Loss and Risk of Double Taxation
Summary
The petitioner, M/s. Baba Enterprisers, filed a writ petition seeking a direction to the GST authorities to allow the rectification of a clerical error in their GST return for the period April-June 2023. The petitioner had inadvertently entered the T…
FULL TEXT OF THE JUDGMENT/ORDER OF ORISSA HIGH COURT To err is human; to forgive, divine— Alexander Pope, An Essay On Criticism . Nevertheless, to persist in mistake is ugly. So, mistake is a lesson: not a loss; it is a temporary, necessary detour, but not a dead end. Yet, non-consideration of prayer for rectification of inadvertent error crept in while filling up figures of registration number of…