Right to Correct Clerical GST Errors Integral to Business, Software Limits Not Justifiable: SC

Central Board of Indirect Taxes And Customs Vs Aberdare Technologies Private Limited & Ors. (Supreme Court of India) The Supreme Court dismissed the special leave petition filed by the Central Board of Indirect Taxes and Customs (CBIC) in the case against Aberdare Technologies Private Limited and others. The Court found no reason to interfere with the impugned judgment, as it was fair and did not result in any revenue loss. It emphasized the need for CBIC to reconsider the rigid timelines imposed for rectifying bonafide errors in GST filings. The Court highlighted that denying input tax cr...