SC junks CBIC plea, says GST errors can be corrected even after deadline

The Supreme Court further emphasised that denying ITC due to human errors results in unfair double taxation, where businesses end up paying tax twice

In a significant judgment that could ease goods and services tax (GST) compliance for businesses, the Supreme Court has dismissed a special leave petition (SLP) by the Central Board of Indirect Taxes and Customs (CBIC), allowing companies to rectify clerical errors in tax filings even after the deadline provided there is no loss of revenue.

 

The apex court last week upheld the Bombay High Court’s judgment in favour of Aberdare Technologies Pvt Ltd, stating that human errors are normal and must not lead to denial of input tax credit (ITC). It ruled that “the right to correct mistakes in the