https://www.taxtmi.com/article/detailed?id=15876 Taxpayer mistakenly availed credit under incorrect GST heads; authorities invoked section 74 and demanded combined tax plus penalty despite no allegation of fraudulent intent and evidence that central share was fully received. High court rulings and a Supreme Court dismissal of review treat such inadvertent clerical/software errors as corrigible, permitting correction of return distributions and disfavoring penal demands; section 77(2) on interest and CBIC instructions support rectification rather than punitive adjudication. en-us Fri, 13 Feb 2026 10:22:00 +0530 Fri, 13 Feb 2026 10:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15876 Taxpayer mistakenly availed credit under incorrect GST heads; authorities invoked section 74 and demanded combined tax plus penalty despite no allegation of fraudulent intent and evidence that central share was fully received. High court rulings and a Supreme Court dismissal of review treat such inadvertent clerical/software errors as corrigible, permitting correction of return distributions and disfavoring penal demands; section 77(2) on interest and CBIC instructions support rectification rather than punitive adjudication. Articles Goods and Services Tax - GST Fri, 13 Feb 2026 10:22:00 +0530 https://www.taxtmi.com/article/detailed?id=15876