Principal Chief Commissioner of GST and Central Excise Vs Deepa Traders (Madras High Court)
Madras High Court held that human errors and mistakes are normal and hence rectification of clerical or arithmetical error in GSTR-1 should not be denied. Accordingly, appeal stand dismissed.
Facts- The writ petition is preferred by the petitioner. It is mainly submitted that there was no mechanism available as on that date to issue mandamus as sought, i.e., to direct respondents (appellants herein) to enable petitioner (respondent herein) to rectify the clerical errors in the details uploaded by petitioner (respondent here-in) in its GSTR 1 forms for the year 2017-18 by amending the Forms.
Conclusion- Held that human errors and mistakes are normal, and errors are also made by the Revenue. The right to correct mistakes in the nature of clerical or arithmetical error is a right that flows from the right to do business and should not be denied unless there is a good justification and reason to deny benefit of correction. Software limitation itself cannot be a good justification, as software is meant to ease compliance and can be configured. Therefore, appeal stands dismissed.
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT
WMP No.8682 of 2025 filed to condone the delay of 86 days in filing the appeal and WMP No.8684 of 2025 filed to condone the delay of 540 days in paying deficit Court fees stand allowed.
