https://www.taxtmi.com/caselaws?id=769095 HC, following the reasoning approved by SC in Aberdare Technologies, held that taxpayers have a right to rectify clerical or arithmetical mistakes in GSTR-1 even beyond the timelines in Section 37(3) of the CGST Act, absent a strong justification to deny such correction. The court rejected the Revenue's reliance on software limitations, holding that technological constraints cannot override substantive rights, as software can be configured to enable compliance. Finding no valid reason to deny rectification of returns for FY 2017-18, the HC dismissed the Revenue's appeal. en-us Tue, 01 Apr 2025 00:00:00 +0530 Fri, 21 Nov 2025 14:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769095 HC, following the reasoning approved by SC in Aberdare Technologies, held that taxpayers have a right to rectify clerical or arithmetical mistakes in GSTR-1 even beyond the timelines in Section 37(3) of the CGST Act, absent a strong justification to deny such correction. The court rejected the Revenue's reliance on software limitations, holding that technological constraints cannot override substantive rights, as software can be configured to enable compliance. Finding no valid reason to deny rectification of returns for FY 2017-18, the HC dismissed the Revenue's appeal. Case-Laws GST Tue, 01 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769095