SLP Dismissed, Assessee Allowed to Rectify Error in GSTR-1 | SC

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Rectify Error in GSTR-1 SC

Case Details: Principal Chief Commissioner of GST and Central Excise vs. Deepa Traders - [2025] 178 taxmann.com 51 (SC)

Judiciary and Counsel Details

  • Sanjay Kumar & Aravind Kumar, JJ.
  • N. Vemkataraman, A.S.G., Gurmeet Singh Makker, AOR, Ms Nisha Bagchi, Sr Adv., Navanjay Mahapatra, Sarthak Karol and Yashasvika Sharma, Advs. for the Petitioner

Facts of the Case

The assessee, a taxpayer, filed rectifications in Form GSTR-1 for outward supply details, following the identification of certain clerical and arithmetic errors, including incorrect mention of invoice numbers/dates, names/GSTINs of recipients, and the omission of invoice details despite full tax payment.

Additionally, the taxpayer rectified the payment of IGST under SGST and CGST heads. The assessee submitted that these errors occurred due to the carelessness of a part-time accountant, lack of familiarity with GST procedures, and the newness of the portal system in the initial phases of GST implementation. The assessee brought the errors to the notice of the authorities upon communication from customers. The High Court of Madras allowed the assessee to rectify such errors on the ground that the right to correct clerical or arithmetical mistakes cannot be denied where no mala fides were attributed to the assessee. The matter was accordingly placed before the Supreme Court on a Special Leave Petition (SLP) filed by the revenue.

Supreme Court Held

The Hon’ble Supreme Court held that the High Court correctly permitted the assessee to rectify clerical and arithmetic errors in Form GSTR-1 even after the due date. The Court observed that no mala fides were attributed to the assessee and that the errors arose from inadvertence and unfamiliarity with the portal system. In view of the precedent in C.B.I & C. v. Aberdare Technologies Private Limited (2025) 29 Centax 10 (S.C.), the SLP filed against the High Court order had no merit and was dismissed.

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Author: Taxmann

Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.

The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in its publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:

  • The statutory material is obtained only from the authorized and reliable sources
  • All the latest developments in the judicial and legislative fields are covered
  • Prepare the analytical write-ups on current, controversial, and important issues to help the readers to understand the concept and its implications
  • Every content published by Taxmann is complete, accurate and lucid
  • All evidence-based statements are supported with proper reference to Section, Circular No., Notification No. or citations
  • The golden rules of grammar, style and consistency are thoroughly followed
  • Font and size that's easy to read and remain consistent across all imprint and digital publications are applied