SC upholds right of businesses to Rectify Arithmetical Errors in GST filings

Union Of India & Ors. Vs BRIJ Systems Ltd & Ors. (Supreme Court of India)

In a landmark judgment, Hon’ble Supreme Court firmly asserted that rectifying clerical or arithmetical errors is a fundamental right for businesses and reinforced the principle that human errors in tax filings are inevitable and must be allowed to be corrected. The Court categorically held that the right to rectify inadvertent mistakes— whether clerical or arithmetical-is an integral part of the right to do business and should not be denied on mere technicalities.

The C

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