GST DAILY – 484 : Benefit of rectification of clerical errors in return should be allowed despite limitation in portal software: HC

THE HON’BLE MADRAS HIGH COURT IN THE CASE OF Principal Chief Commissioner of GST and Central Excise V/s Deepa Traders, decided on 1-4-2025

 👉 Issue:-

✔️ Can benefit of rectification of clerical errors in return should be allowed?

👉 The Hon’ble High Court Judgement:-

✔️ Benefit of rectification of errors in return should be allowed when errors are of nature of clerical; limitation in portal software cannot be a ground to deny benefit.

Section 37, read with section 39, of Central Goods and Services Tax Act, 2017