{"id":76553,"date":"2026-09-05T08:44:39","date_gmt":"2026-09-05T08:44:39","guid":{"rendered":""},"modified":"2026-09-05T08:44:39","modified_gmt":"2026-09-05T08:44:39","slug":"gst-rectification-for-patent-errors-cannot-reopen-ineligible-input-tax-credit-findings-challenges-to-the-original-determination-remain-available","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=76553","title":{"rendered":"GST rectification for patent errors cannot reopen ineligible input tax credit findings; challenges to the original determination remain available."},"content":{"rendered":"<p>GST rectification for patent errors cannot reopen ineligible input tax credit findings; challenges to the original determination remain available.<br \/>Case-Laws<br \/>GST<br \/>Rectification of patent errors in GST proceedings is confined to errors apparent on the face of the record and cannot be used to revisit an original determination on under-declared ineligible input tax credit. Where no apparent error is established and supporting documents were not submitted, rejection of a rectification application remains undisturbed. The taxpayer may challenge the original determination independently in accordance with law, rather than seek substantive reconsideration through rectification.<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=103441\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>GST rectification for patent errors cannot reopen ineligible input tax credit findings; challenges to the original determination remain available.Case-LawsGSTRectification of patent errors in GST proceedings is confined to errors apparent on the face o&#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-76553","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/76553","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=76553"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/76553\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=76553"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=76553"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=76553"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}