Rectification of clerical or arithmetical error in GSTR-1 shouldn’t be denied

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 petiti...