{"id":75664,"date":"2026-05-09T07:41:21","date_gmt":"2026-05-09T07:41:21","guid":{"rendered":""},"modified":"2026-05-09T07:41:21","modified_gmt":"2026-05-09T07:41:21","slug":"gst-circular-relief-for-invoice-errors-extended-to-financial-year-2019-20-adjudication-order-quashed-and-remand-ordered","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=75664","title":{"rendered":"GST circular relief for invoice errors extended to financial year 2019-20; adjudication order quashed and remand ordered."},"content":{"rendered":"<p>GST circular relief for invoice errors extended to financial year 2019-20; adjudication order quashed and remand ordered.<br \/>Case-Laws<br \/>GST<br \/>Where identical invoice-related errors were involved, the Court held that benefit under GST Circular No. 183\/15\/2022-GST could not be denied merely because the circular referred to earlier years, and it could be extended to financial year 2019-20. It further noted that Circular No. 193\/05\/2023-GST expressly covered the petitioner&#39;s relevant period. On that basis, the adjudication order was quashed and the matter was remanded for fresh consideration in accordance with law and the circulars.<br \/> TMI Updates &#8211; Highlights, quick notes, marquee, annotation, news, alerts <\/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=99626\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>GST circular relief for invoice errors extended to financial year 2019-20; adjudication order quashed and remand ordered.Case-LawsGSTWhere identical invoice-related errors were involved, the Court held that benefit under GST Circular No. 183\/15\/2022-GS&#8230;<\/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-75664","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/75664","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=75664"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/75664\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=75664"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=75664"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=75664"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}