Tvl.Thendral Electricals Vs Commissioner of Commercial Taxes (Madras High Court)
Summary: In the case of Tvl. Thendral Electricals v. Commissioner of Commercial Taxes [W.P. (MD) No. 6459 of 2024], the Madras High Court permitted the petitioner to rectify an error in their GST filing. The petitioner had mistakenly claimed Input Tax Credit (ITC) under Central and State Tax instead of Integrated Tax in their GSTR-3B form. This clerical error led to an incorrect tax assessment by the department. The court directed the petitioner to file a rectification petition within two weeks of receiving the court order under Section 161 of the Tamil Nadu Goods and Services Tax Act, 2017 (TNGST Act). The department will then review the petition and issue an appropriate order after a hearing. This judgment aligns with a similar ruling by the Kerala High Court, allowing the rectification of such errors in tax filings. The case highlights the need for accurate tax filing and provides relief to taxpayers facing similar clerical mistakes.
The Hon’ble Madras High Court in the case of Tvl. Thendral Electricals v. Commissioner of Commercial Taxes [W.P. (MD) No. 6459 of 2024 dated August 28, 2024] directed the Assessee to file the petition for rectification and make representation before the Department in case where the tax was availed under the wrong head i.e. credit of IGST availed in CGST and SGST due to clerical error.
