Pre-existing operational debt disputes require genuine evidence, while undirected running-account payments may be appropriated on a first-in-first-out...
Agency in CNG distribution makes outlet operators commission agents, rendering taxable Business Auxiliary Service rather than purchasing goods for res...
Composite inpatient healthcare supply may retain exemption despite MRP medicine billing, while separate taxable sale characterisation remains disputed...
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.
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