https://www.taxtmi.com/caselaws?id=779105 HC allowed rectification of clerical/arithmetic errors in GST returns, holding such errors are covered as assessment and may be corrected when apparent on the record. The court found the taxpayer had mistakenly entered a recipient's GSTIN variant that resulted in payment credited to a different account of the same recipient, with no dispute over receipt or double recovery. Denial would cause double taxation. The HC directed GST authorities to permit amendment/rectification of the returns for the relevant 2023-24 tax periods and to dispose of the pending representation within eight weeks. Petition disposed. en-us Mon, 22 Sep 2025 00:00:00 +0530 Sat, 27 Sep 2025 08:34:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779105 HC allowed rectification of clerical/arithmetic errors in GST returns, holding such errors are covered as assessment and may be corrected when apparent on the record. The court found the taxpayer had mistakenly entered a recipient's GSTIN variant that resulted in payment credited to a different account of the same recipient, with no dispute over receipt or double recovery. Denial would cause double taxation. The HC directed GST authorities to permit amendment/rectification of the returns for the relevant 2023-24 tax periods and to dispose of the pending representation within eight weeks. Petition disposed. Case-Laws GST Mon, 22 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779105