https://www.taxtmi.com/caselaws?id=416133 Where tax was admittedly deposited for the correct quarter but the challan mistakenly recorded an earlier period, the Delhi HC held that the clerical error could be corrected by judicial direction to reflect the actual tax period. Requiring refund and fresh deposit was treated as an unnecessary procedural exercise because the liability for the relevant quarter had already been discharged. The Court also held that no penalty could follow on that basis, since the statutory default of non-filing by the due date was not present. The quarterly returns were therefore directed to be accepted on the basis of the corrected challan entry. en-us Fri, 03 Dec 2021 00:00:00 +0530 Wed, 22 Dec 2021 07:49:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=416133 Where tax was admittedly deposited for the correct quarter but the challan mistakenly recorded an earlier period, the Delhi HC held that the clerical error could be corrected by judicial direction to reflect the actual tax period. Requiring refund and fresh deposit was treated as an unnecessary procedural exercise because the liability for the relevant quarter had already been discharged. The Court also held that no penalty could follow on that basis, since the statutory default of non-filing by the due date was not present. The quarterly returns were therefore directed to be accepted on the basis of the corrected challan entry. Case-Laws VAT and Sales Tax Fri, 03 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=416133