{"id":73518,"date":"2025-09-17T13:02:25","date_gmt":"2025-09-17T07:32:25","guid":{"rendered":""},"modified":"2025-09-17T13:02:25","modified_gmt":"2025-09-17T07:32:25","slug":"clerical-arithmetic-error-in-electronic-gst-figures-corrected-order-under-s-161-set-aside-assessment-modified-under-s-73","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=73518","title":{"rendered":"Clerical arithmetic error in electronic GST figures corrected; order under s.161 set aside, assessment modified under s.73"},"content":{"rendered":"<p>Clerical arithmetic error in electronic GST figures corrected; order under s.161 set aside, assessment modified under s.73<br \/>Case-Laws<br \/>GST<br \/>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 &#8220;Rs. 1,07,916.48&#8221; was erroneously recorded as &#8220;Rs. 1,07,91,648.00.&#8221; The matter is remitted to the Assistant Commissioner (Sta<\/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=92590\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>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<\/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-73518","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/73518","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=73518"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/73518\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=73518"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=73518"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=73518"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}