ER-1 ERROR

[sonu shah]

Sir,

our company file ER-1 for the month of April-15.on line, but by mistake cenvat credit amount shown as a opening balance in ER-1 month of April-15, but closing balance of the march-15 was nil. now range superintendent ask us for issuing show cause notice.

please guide me.. with any case law..

AI Summary

Clerical error in tax return: genuine mistakes supported by records may avoid demand or show-cause notices.
If an incorrect opening Cenvat credit entry in an ER-1 return is a genuine clerical mistake not resulting in excess credit or tax evasion, and the assesse can substantiate the mistake with records showing no mala fide intent, authorities should not raise a demand; SCNs should be issued only where record-based discrepancies support such action.