Mis-typed GSTIN in self-assessed returns is an apparent clerical error; allow rectification to avoid double taxation

Mis-typed GSTIN in self-assessed returns is an apparent clerical error; allow rectification to avoid double taxationCase-LawsGSTThe HC held that the mis-typed GSTIN in self-assessed returns constituted an error apparent on the face of the record amenable

Mis-typed GSTIN in self-assessed returns is an apparent clerical error; allow rectification to avoid double taxation
Case-Laws
GST
The HC held that the mis-typed GSTIN in self-assessed returns constituted an error apparent on the face of the record amenable to rectification as a bona fide clerical/arithmetic mistake; because the erroneous deposit was received by the same recipient entity and there was no allegation of double recovery or unjust enrichment, denial of rectification would a

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