High Court of Madras18 June 2026

Assistant Commissioner of CGST & Central Excise v. Akshaya Building Solution

For assessee

W.A. NO. 3577 OF 2024

The ruling in brief

Where assessee sought rectification of clerical and arithmetical errors in GSTR-1 for early GST periods to enable correct flow of input tax credit to customers, rectification could not be denied merely on ground of delay or absence of portal functionality and corrected returns were required to be permitted

Provisions considered

Section 39 of Central Goods and Services Tax Act, 2017/Tamil Nadu Goods and Services Tax Act, 2017 - Rule 59 of Central Goods and Services Tax Rules, 2017/Tamil Nadu Goods and Services Tax Rules, 2017

This summary is for general information and is not legal advice. Read the full decision and the applicable law before relying on it.

The ruling in brief

Related rulings

Calcutta High Court8 Sept 2026

Chandan Kumar Giri v. State of West Bengal

Where petitioner's portal access was blocked denying filing of GSTR-1 due to registration-related anomalies following field inspection and ongoing proceedings, petitioner was directed to file a comprehensive representation to rebut allegations, with restoration of portal access allowed if petitioner was found bona fide upon documentary verification after hearing, matter remanded for administrative decision without adjudication on merits

Calcutta High Court17 Aug 2026

For assesseeRemanded

Umen Chandra Roy v. Union of India

Where assessee filed rectification application for ITC after prescribed cut-off as per departmental circulars but statute provided no time limit, executive circulars imposing six-month cap could not override substantive right under Section 16(5), and rejection for delay was unsustainable so rectification application was to be reconsidered on merits unless delay was found exceptional

Tripura High Court27 Jul 2026

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Ashutosh Bandyopadhay v. Union of India

Where assessee reported invoices under incorrect GSTIN in GSTR-1 due to bona fide error, while taxes were duly paid and there was no loss of revenue, statutory provisions permitting rectification of inadvertent errors in GSTR-1 and GSTR-3B were applicable despite portal constraints, authorities were accordingly directed to permit amendment or manual correction to remedy error

Assistant Commissioner of CGST & Central Excise v. Akshaya Building Solution

The ruling in brief

Provisions considered

Assistant Commissioner of CGST & Central Excise v. Akshaya Building Solution

The ruling in brief

Provisions considered

Read the full analysis

Chandan Kumar Giri v. State of West Bengal

Umen Chandra Roy v. Union of India

Ashutosh Bandyopadhay v. Union of India

Read the full analysis