Charitable registration turns on predominant purpose and genuine activities, while incidental fees and related-party rent require supporting adverse m...
MAT book-profit adjustments exclude disallowances for exempt-income expenditure and demerger expenditure unless expressly listed under the statutory c...
Omitted specified domestic transaction provision invalidates related-party expenditure transfer-pricing references and assessments based on consequent...
The HC held that the mis-typed GSTIN in self-assessed returns constituted an error apparent on the face of the record amenable to rectification as a bona fide clerical/arithmetic mistake; because the erroneous deposit was received by the same recipient entity and there was no allegation of double recovery or unjust enrichment, denial of rectification would amount to double taxation. The court directed the GST authorities to permit the petitioner to amend/rectify the returns for the 2023-24 tax periods and to dispose of the petitioner's representation within eight weeks from notice, and accordingly dismissed the petition as disposed following compliance.
The HC held that the mis-typed GSTIN in self-assessed returns constituted an error apparent on the face of the record amenable to rectification as a bona fide clerical/arithmetic mistake; because the erroneous deposit was received by the same recipient entity and there was no allegation of double recovery or unjust enrichment, denial of rectification would amount to double taxation. The court directed the GST authorities to permit the petitioner to amend/rectify the returns for the 2023-24 tax periods and to dispose of the petitioner's representation within eight weeks from notice, and accordingly dismissed the petition as disposed following compliance.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4801
Join Channel
TaxTMI 
