Clerical or arithmetical errors in GST returns can be rectified under Section 161 of the CGST Act, even after statutory timelines have lapsed, to prevent unjust enrichment and double taxation.

JUDGMENT :

MURAHARI SRI RAMAN, J.

To err is human; to forgive, divine— Alexander Pope, An Essay On Criticism. Nevertheless, to persist in mistake is ugly. So, mistake is a lesson: not a loss; it is a temporary, necessary detour, but not a dead end.

Yet, non-consideration of prayer for rectification of inadvertent error crept in while filling up figures of registration number of the Rail Vikas Nigam Limited (RVNL)-opposite party No.2 in the return relating to the first quarter of Financial Year 2023-24 (April-June, 2023) showing deposit of Goods and Services Tax in the Tax Deduction at Source Account bearing No.21AACCR5652AlD8 of RVNL-opposite party No.2 in place of the Regular GST Registration No.21AACCR5652AlZZ of the opposite party No.2, before the authorities concerned, landed the taxpayer before this Court by way of filing the instant writ petition under Articles 226 & 227 of the Constitution of India, beseeching following relief(s):

“In the circumstances stated above, it is humbly prayed that this Hon’ble Court may graciously be pleased to admit this Writ Application, issue notices to the opposite parties to show cause as to why the grievance of the petitioner vide annexure -4 will not be consider and the opposite party No. 1 may kindly be directed to take appropriate step to rectify the mistake of the petitioner and take an appropriate step to rectify/transfer the TDS GST number of the opposite party No.2 account to Regular GST number account of opposite party No.2;

And, pass such other Order/Orders, Writ/writs as this Hon’ble Court may deem fit, just and proper in the facts and circumstances of the present case to meet the ends of justice;

And, for this act of kindness, the petitioner as in duty bound shall ever pray.”

Facts narrated in the writ petition:

2. The details of narration as adumbrated by the writ petitioner reveals the following pertinent facts.

2.1. The petitioner, proprietor of M/s. Baba Enterprisers assigned with GST No.21APGPP7644L1ZK supplied goods and services by way of execution of earthwork for strengthening of embankment, toe protection works, supply of earth moving machine, mechanical equipments, manpower and construction materials to the various persons-recipients including the opposite party No.2 as per their requirements in connection with HDS-Pradeep New BG Rail Link Project of East Coast Railways.

2.2. While disclosing the transactions along with tax components involved therein in the return pertaining to Financial Year 2023-24 (April-June, 2023) inadvertently furnished return showing deposit of tax in the GSTIN bearing No.21AACCR5652AlD8 of RVNL-the opposite party No.2 relating to TDS instead of showing deposit of amount in Regular GSTIN:21AACCR5652AlZZ.

2.3. The petitioner has been supplying raw materials and machinery items and manpower to the opposite party No.2 in usual course of its business transactions, but the above mistake could come to fore when payment due is held up which caused filing of representations dated 07.06.2025 and 19.06.2025 before the opposite party No.2 for release of the payment of Rs.57,12,651/-.

2.4. The petitioner made an attempt before the opposite parties-GST authorities to allow it to rectify the mistake crept in the return and accordingly prayer is made by way of Letter dated 23.06.2025 indicating that

“The mismatch has been reported in invoice No. BERVNL/23-24/43, date: 26.05.2023 of invoice amount Rs.16278991/- GST return period of May-23 & in invoice No. BERVNL/23-24/46, date: 21.06.2023 of invoice amount Rs. 10600297/- GST return period of Jun-23. The mismatch is of TDS GST No.21AACCR5652A1D8 (Rail Vikash Nigam Limited.) to Regular GST No.21AACCR5652A1ZZ (Rail Vikash Nigam Limited.) and as per our understanding, this mismatch is due t