Aberdare Technologies Pvt Ltd & Anr Vs Central Board of Indirect Taxes & Customs & ors (Bombay High Court)
The Bombay High Court ruled on July 1, 2024, in favor of Aberdare Technologies Pvt Ltd, allowing the rectification of errors in their GST returns beyond the deadline. The petitioner realized errors in their December 2023 returns that did not cause any revenue loss to the state. Although the deadline for corrections under Section 39(9) of the CGST Act had passed, the court noted a previous judgment in the case of Star Engineers (I) Pvt. Ltd. vs. Union of India, which permitted amendments if no revenue loss occurred. The court emphasized the need for a purposive interpretation of the GST laws, recognizing that inadvertent human errors should not prevent rectification, particularly when no financial harm is done to the government. This ruling aligns with similar judgments from the Madras, Orissa, and Jharkhand High Courts, which have also permitted late corrections in GST returns to avoid unfair penalties on taxpayers for genuine mistakes. The court directed the respondents to allow the petitioner to amend their GST forms within four weeks.
Read SC Judgment in above: Right to Correct Clerical GST Errors Integral to Business, Software Limits Not Justifiable: SC
