https://www.taxtmi.com/caselaws?id=791365 The article addresses GST circulars governing invoice-related errors and their application to financial year 2019-20. It states that the challenge to the constitutional validity of Section 16(2)(c) was not pressed, so the dispute focused on whether the petitioner could invoke the departmental circulars for that year. It explains that the circulars were intended to cure identical invoice errors across assessment periods, and that relief could not be denied merely because an earlier circular referred to an earlier period when a later circular expressly covered the relevant year. The matter was therefore to be reconsidered afresh under the circulars. en-us Thu, 22 Jan 2026 00:00:00 +0530 Fri, 08 May 2026 12:38:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791365 The article addresses GST circulars governing invoice-related errors and their application to financial year 2019-20. It states that the challenge to the constitutional validity of Section 16(2)(c) was not pressed, so the dispute focused on whether the petitioner could invoke the departmental circulars for that year. It explains that the circulars were intended to cure identical invoice errors across assessment periods, and that relief could not be denied merely because an earlier circular referred to an earlier period when a later circular expressly covered the relevant year. The matter was therefore to be reconsidered afresh under the circulars. Case-Laws GST Thu, 22 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791365