Clerical arithmetic error in electronic GST figures corrected; order under s.161 set aside, assessment modified under s.73

Clerical arithmetic error in electronic GST figures corrected; order under s.161 set aside, assessment modified under s.73Case-LawsGSTThe HC, exercising extraordinary writ jurisdiction, set aside the impugned order refusing rectification under s.161 of th

Clerical arithmetic error in electronic GST figures corrected; order under s.161 set aside, assessment modified under s.73
Case-Laws
GST
The HC, exercising extraordinary writ jurisdiction, set aside the impugned order refusing rectification under s.161 of the GST Act and ordered correction of a clerical/arithmetic error in the electronically filed figures whereby “Rs. 1,07,916.48” was erroneously recorded as “Rs. 1,07,91,648.00.” The matter is remitted to the Assistant Commissioner (Sta

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