https://www.taxtmi.com/caselaws?id=406975 The court dismissed the writ petition (WPA 236 of 2020) seeking rectification of accounts for a specified period due to an inadvertent error, as the SGST authorities rejected the claim based on statutory limitations under Section 37(3) of the West Bengal Goods and Services Tax Act, 2017. The judgment emphasized the importance of adhering to prescribed timelines for rectification, as the Act does not provide for appeals or condonation of delays. Strict compliance with statutory limitations was deemed necessary, leading to the dismissal of the petition. en-us Mon, 04 Jan 2021 00:00:00 +0530 Tue, 25 Mar 2025 12:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=406975 The court dismissed the writ petition (WPA 236 of 2020) seeking rectification of accounts for a specified period due to an inadvertent error, as the SGST authorities rejected the claim based on statutory limitations under Section 37(3) of the West Bengal Goods and Services Tax Act, 2017. The judgment emphasized the importance of adhering to prescribed timelines for rectification, as the Act does not provide for appeals or condonation of delays. Strict compliance with statutory limitations was deemed necessary, leading to the dismissal of the petition. Case-Laws GST Mon, 04 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=406975