Error in claiming GST- ITC: Supreme Court directed CBIC to revisit rules to fix errors in GST filing due to Human Error
Human Errors and mistakes are normal, and errors are made by the revenue. The right to correct mistakes in the nature of clerical or arithmetical is a right”:
Human Errors and mistakes are normal, and errors are made by the revenue. The right to correct mistakes in the nature of clerical or arithmetical is a right”:
A landmark judgement by Hon’ble Supreme Court directing CBIC to revisit rules to fix errors in GST filing.
A great relief to all taxpayers, who are facing problems in GST inputs, Tax Paid by DRC-03 but no credit shown in system etc. due to software glitch.
In other words, there are glitches in GSTN Software, and GST officers are reluctant to make the rectification of errors or mistakes, which are apparent from records giving such reason (and Forcing for unnecessary Tax Deposit, Appeal filing etc.)
The Copy Of the order is as under:
