GST DAILY – 320 : HC permits manual rectification of taxpayer’s GST returns; rejects revenue’s denial as there is no revenue loss

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THE BOMBAY HIGH COURT IN THE CASE OF Aberdare Technologies Pvt. Ltd. V/s Central Board of Indirect Taxes and Customs W.P. No. 7912 of 2024, decided on 29-7-2024

👉 Issue:-

✔️ Can Assessee get chance manual rectification of GST returns if any error occurred?

👉 TheHon’ble High Court Judgement:-

✔️ Whereassessee, who had filed GST returns within time but with certain errors, should be permitted to amend GST returns filed if there was no loss to revenue due to said errors.

Section 39 of Central Goods and Services Tax Act, 2017