https://www.taxtmi.com/caselaws?id=788751 A purposive reading of GST return provisions allowed rectification of bona fide clerical or arithmetical mistakes in returns and invoice particulars, where the credit was otherwise available but reflected under the wrong head. The HC held that rigid enforcement of time-limit provisions should not defeat a genuine correction when no loss of revenue would result and the transaction trail remained verifiable. On those facts, the proposed denial of input tax credit was unjustified, and the impugned show-cause notice and consequential proceedings were not sustainable. en-us Fri, 28 Nov 2025 00:00:00 +0530 Thu, 26 Mar 2026 12:08:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788751 A purposive reading of GST return provisions allowed rectification of bona fide clerical or arithmetical mistakes in returns and invoice particulars, where the credit was otherwise available but reflected under the wrong head. The HC held that rigid enforcement of time-limit provisions should not defeat a genuine correction when no loss of revenue would result and the transaction trail remained verifiable. On those facts, the proposed denial of input tax credit was unjustified, and the impugned show-cause notice and consequential proceedings were not sustainable. Case-Laws GST Fri, 28 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788751