https://www.taxtmi.com/caselaws?id=768636 HC allowed the petition, set aside the order dismissing the rectification application, and directed re-consideration by the proper officer. The court found the taxpayer had intimated a large payment via DRC-03 that appeared to relate to the prior financial year and that the officer should have rejected or rectified the intimation rather than impose a substantial liability without examining available records. Where mistakes are bona fide and promptly corrected, they should not attract exorbitant demands; the officer must reassess the error in light of portal records and determine liability accordingly. en-us Mon, 10 Mar 2025 00:00:00 +0530 Tue, 11 Nov 2025 14:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768636 HC allowed the petition, set aside the order dismissing the rectification application, and directed re-consideration by the proper officer. The court found the taxpayer had intimated a large payment via DRC-03 that appeared to relate to the prior financial year and that the officer should have rejected or rectified the intimation rather than impose a substantial liability without examining available records. Where mistakes are bona fide and promptly corrected, they should not attract exorbitant demands; the officer must reassess the error in light of portal records and determine liability accordingly. Case-Laws GST Mon, 10 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768636