{"id":72287,"date":"2025-08-13T07:27:34","date_gmt":"2025-08-13T01:57:34","guid":{"rendered":""},"modified":"2025-08-13T07:27:34","modified_gmt":"2025-08-13T01:57:34","slug":"hc-rejects-hsn-code-correction-in-gstr-9-due-to-data-mismatch-but-orders-fresh-review-under-section-161","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=72287","title":{"rendered":"HC rejects HSN code correction in GSTR-9 due to data mismatch but orders fresh review under Section 161"},"content":{"rendered":"<p>HC rejects HSN code correction in GSTR-9 due to data mismatch but orders fresh review under Section 161<br \/>Case-Laws<br \/>GST<br \/>The HC dismissed the application for rectification of an erroneous HSN code in the petitioner&#39;s GSTR-9 return, noting discrepancies between the petitioner&#39;s statutory returns and ITC data from the seller&#39;s GSTR-1 and GSTR-2A. Although the rejection under Section 161 of the TNGST\/CGST Act, 2017, was legally sound, the court acknowledged the petitioner&#39;s mistake as genuine<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=91552\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>HC rejects HSN code correction in GSTR-9 due to data mismatch but orders fresh review under Section 161Case-LawsGSTThe HC dismissed the application for rectification of an erroneous HSN code in the petitioner&#8217;s GSTR-9 return, noting discrepancies between <\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-72287","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/72287","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=72287"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/72287\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=72287"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=72287"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=72287"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}