Taxpayers Granted Right to Rectify GST Returns Beyond Standard Timelines, Emphasizing Procedural Flexibility and Substantive Justice

Taxpayers Granted Right to Rectify GST Returns Beyond Standard Timelines, Emphasizing Procedural Flexibility and Substantive JusticeCase-LawsGSTHC dismissed SLP challenging rectification of GST returns beyond prescribed timelines. The court held that the

Taxpayers Granted Right to Rectify GST Returns Beyond Standard Timelines, Emphasizing Procedural Flexibility and Substantive Justice
Case-Laws
GST
HC dismissed SLP challenging rectification of GST returns beyond prescribed timelines. The court held that the right to correct clerical or arithmetical errors is inherent in conducting business and should not be denied without substantial justification. Software limitations cannot be a valid reason to prevent error correction, as technologic

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