Tax Demand Correction Allowed Under Second Proviso to Section 161 of the Act, Overturning Limitation Period

Tax Demand Correction Allowed Under Second Proviso to Section 161 of the Act, Overturning Limitation PeriodCase-LawsGSTThe HC held that the tax demand exceeding the taxable turnover arose from a mere arithmetical miscalculation. The petitioner was permitt

Tax Demand Correction Allowed Under Second Proviso to Section 161 of the Act, Overturning Limitation Period
Case-Laws
GST
The HC held that the tax demand exceeding the taxable turnover arose from a mere arithmetical miscalculation. The petitioner was permitted to invoke the second proviso to Section 161 of the Act, 2017, allowing correction of the error despite the usual limitation period under the first proviso. The petitioner was granted liberty to file an application under this provi

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