Correction Of Bonafide, Inadvertent Error In GST Returns Should Be Permitted: Bombay High Court

Verdictum

The Bombay High Court observed that a bonafide, inadvertent error in furnishing details in a GST return needs to be recognized, and permitted to be corrected by the department. The court said that any incorrect particulars on the varied aspects in GST returns would have serious cascading effect, prejudicial not only to the assessee but also to the third parties. The Court said thus in a petition f…

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