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Rectification of GST deposit inadvertently reflected in TDS account permitted
Case Law Details
- Case Name
- Rajkishor Pati Vs Union of India (Orissa High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Orissa High Court
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Rajkishor Pati Vs Union of India (Orissa High Court)
Orissa High Court held that Goods and Services Tax deposit on account of inadvertent error got reflected in Tax Deduction at Source account is rectifiable since denying the rectification would tantamount to double taxation.
Facts- The present petition has been filed by the petitioner mainly contesting for non-consideration of prayer for rectification of inadvertent error crept in while filling up figures of registration number of the Rail Vikas Nigam Limited (RVNL)-opposite party No.2 in the return relating to the first quarter of Financial...
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