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    <title>GST circular relief for invoice errors extended to financial year 2019-20; adjudication order quashed and remand ordered.</title>
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    <description>Where identical invoice-related errors were involved, the Court held that benefit under GST Circular No. 183/15/2022-GST could not be denied merely because the circular referred to earlier years, and it could be extended to financial year 2019-20. It further noted that Circular No. 193/05/2023-GST expressly covered the petitioner&#039;s relevant period. On that basis, the adjudication order was quashed and the matter was remanded for fresh consideration in accordance with law and the circulars.</description>
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    <pubDate>Sat, 09 May 2026 07:41:21 +0530</pubDate>
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      <title>GST circular relief for invoice errors extended to financial year 2019-20; adjudication order quashed and remand ordered.</title>
      <link>https://www.taxtmi.com/highlights?id=99626</link>
      <description>Where identical invoice-related errors were involved, the Court held that benefit under GST Circular No. 183/15/2022-GST could not be denied merely because the circular referred to earlier years, and it could be extended to financial year 2019-20. It further noted that Circular No. 193/05/2023-GST expressly covered the petitioner&#039;s relevant period. On that basis, the adjudication order was quashed and the matter was remanded for fresh consideration in accordance with law and the circulars.</description>
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      <pubDate>Sat, 09 May 2026 07:41:21 +0530</pubDate>
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