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Search Results for Tag : Rectification

News

Tripura HC Disallows Rectification of Tax Invoices as Not Covered Under S. 161 CGST Act(21.01.2021)

Tripura High Court has disallowed the rectification of tax invoices as not covered under Section 161 of the Central Goods and Services Tax Act, 2017 a.....

Tags : Tripura High Court, Rectification of Tax Invoices



Gujarat HC Directs GSTN to allow Rectification of Entries in GSTR-3B Return(11.03.2021)

Gujarat High Court has directed the Goods and Service Tax Network (GSTN) to allow the rectification of entries in the GSTR-3B return which was submit.....

Tags : Gujarat High Court, Rectification of Entries in GSTR-3B Return



Judgments

A decision on debatable point of law or fact cannot be corrected by way of rectification(11.11.2019)

Present order disposes of an application praying for rectification of mistake in final order. Learned Counsel for the applicant has submitted that, pr.....

Tags : Final order, Rectification, Entitlement



A mistake apparent on the record must be patent mistake and not something which can be established by a long-drawn process of reasoning(09.03.2022)

The facts of the case are that, assessee filed a loss return of Rs.1,76,77,280. However, the said return was revised to rectify certain mistakes decla.....

Tags : Assessment, Rectification, Allowability



Non-consideration of the decision of the High Court/Supreme Court constitutes mistake apparent from record and is rectifiable within the meaning of Section 254(2) of the IT Act(17.02.2023)

Present is a Miscellaneous Petition (MP) filed by the Revenue under Section 254(2) of the Income Tax Act, 1961 (IT Act) praying for rectification of t.....

Tags : Mistake, Rectification, Provision



Scope of rectification under Section 254(2) of the IT Act is limited to rectify the mistakes and it is not permissible to review the decision taken by the Tribunal(20.07.2022)

By present Miscellaneous Application, the Assessee is seeking rectification of the mistake alleged to have crept in the order of the Tribunal.

Tags : Mistake, Rectification, Allowability



Any entry made of a work which is not an original work would be an entry wrongly made in the Register(20.04.2018)

In instant case, before the Copyright Board, an application was preferred under Section 50 of the Copyright Act, 1957 by Hindustan Unilever Limited, t.....

Tags : Registration, Entry, Rectification



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