https://www.taxtmi.com/article/detailed?id=13055 The court addressed rectification under the GST rectification regime, noting taxpayers must identify an error apparent within the specified filing window and that rectification is barred after a six month limitation except for clerical or arithmetical errors arising from accidental slips or omissions. The court directed the revenue to dispose of the pending rectification application within three months from receipt of the high court order, imposing an expedited disposal deadline in that instance. en-us Fri, 25 Oct 2024 10:21:00 +0530 Fri, 25 Oct 2024 10:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=13055 The court addressed rectification under the GST rectification regime, noting taxpayers must identify an error apparent within the specified filing window and that rectification is barred after a six month limitation except for clerical or arithmetical errors arising from accidental slips or omissions. The court directed the revenue to dispose of the pending rectification application within three months from receipt of the high court order, imposing an expedited disposal deadline in that instance. Articles Goods and Services Tax - GST Fri, 25 Oct 2024 10:21:00 +0530 https://www.taxtmi.com/article/detailed?id=13055