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May 2025

Goods And Services Tax

By Puloma Dalal | Jayesh Gogri | Mandar Telang, Chartered Accountants
Reading Time 18 mins

I. SUPREME COURT

6. [2025] 29 Centax 10 (SC) Central Board Of Indirect Taxes And Customs Vs. Aberdare Technologies Pvt. Ltd.

Dated 21st March, 2025.

Right to amend GST returns for rectifying bonafide errors of tax payer beyond the statutory time limit of 30th November cannot be denied where there was no loss to Revenue.

FACTS

Respondent, taxpayer had timely filed its GST returns for the periods July 2021, November 2021 and January 2022. However, certain errors in the returns were noticed in December 2023 and request was made to GST Authorities for rectifying such errors. However, petitioner rejected the request made by respondent stating that deadline of 30th November to allow rectification had already lapsed. Respondent filed a Writ Petition before Hon’ble High Court where rectification of returns was allowed. Being aggrieved, petitioner i.e. the revenue preferred this Special Leave Petition.

HELD

The Hon’ble Supreme Court without interfering with the decision of Bombay High Court held that the respondent has right to correct clerical or arithmetical error when th

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