https://www.taxtmi.com/highlights?id=87325 HC allowed petition challenging tax determination order under GST Act. The court found the proper officer erroneously dismissed the taxpayer's rectification application without adequately examining the bonafide mistake in tax credit intimation. The HC held that when taxpayers demonstrate genuine errors and seek immediate rectification, they should not be penalized with exorbitant liabilities inconsistent with constitutional principles. The impugned order was set aside, directing the proper officer to reconsider the rectification application and reassess the tax liability with a comprehensive review of available records. en-us Thu, 10 Apr 2025 08:32:54 +0530 Thu, 10 Apr 2025 08:32:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=87325 HC allowed petition challenging tax determination order under GST Act. The court found the proper officer erroneously dismissed the taxpayer's rectification application without adequately examining the bonafide mistake in tax credit intimation. The HC held that when taxpayers demonstrate genuine errors and seek immediate rectification, they should not be penalized with exorbitant liabilities inconsistent with constitutional principles. The impugned order was set aside, directing the proper officer to reconsider the rectification application and reassess the tax liability with a comprehensive review of available records. Highlights GST Thu, 10 Apr 2025 08:32:54 +0530 https://www.taxtmi.com/highlights?id=87325