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Case Law Details

Case Name : Aberdare Technologies Pvt Ltd & Anr Vs Central Board of Indirect Taxes & Customs & ors (Bombay High Court)
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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, whic

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