In the case of IGI Steel Distributors v. Assistant Commissioner (ST), Madras High Court July 30, 2025
Under the GST law, there is a provision for rectification of mistakes when it is apparent from records.
In the Present case while filing the return in Form GSTR-9, the HSN Code was erroneously mentioned as "38245010" instead of "25232930," which is the code reflected in the invoices issued by the supplier, viz., India Cements Limited, as well as in the invoices raised by the taxpayer for the onward supply.
The taxpayer filed the rectification application as it was a genuine mistake which was apparent from the records.
The GST authorities rejected the rectification application on certain grounds.
As the fact remains that the petitioner appears to have committed a genuine mistake. It was held to set aside the impugned orders and remit the matter back to the respondents for fresh consideration on merits. The respondents shall pass a reasoned order after affording an opportunity to the taxpayer to produce all the necessary documents to substantiate that the purchases and sales of cement were made in the course of business. It was also held that a fresh order shall be passed within a period of three months from the date of receipt of a copy of this order.
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