https://www.taxtmi.com/caselaws?id=793828 Rectification of GST returns was permitted where the mistake was clerical or arithmetical, and earlier coordinate bench rulings had consistently rejected the Department's objection. The writ court's direction allowing upload of the rectified GSTR-1 statement was upheld, and software limitations were not accepted as a valid reason to refuse correction. Consequential processing of input tax credit was therefore required, and the appeal failed. en-us Thu, 18 Jun 2026 00:00:00 +0530 Wed, 24 Jun 2026 07:08:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793828 Rectification of GST returns was permitted where the mistake was clerical or arithmetical, and earlier coordinate bench rulings had consistently rejected the Department's objection. The writ court's direction allowing upload of the rectified GSTR-1 statement was upheld, and software limitations were not accepted as a valid reason to refuse correction. Consequential processing of input tax credit was therefore required, and the appeal failed. Case-Laws GST Thu, 18 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793828