Held – This is not a case of evasion of tax but a case of wrongful availment of ITC by the petitioners which had later voluntarily been reversed by the petitioners by filing Form GST DRC 03, though in the aforesaid process there had been inadvertent error on the part of the petitioners in not selecting the relevant tax period for which such reversal was made in the respective DRC 03 forms. .....

Held – When mistakes are found to be bonafide, and the taxpayer has taken immediate steps to rectify such errors, they should not be penalised or imposed with an exorbitant amount, which is otherwise not liable to be paid. Such imposition will not have the backing of Article 265 of the Constitution of India. As noted earlier, if the intimation in DRC-03 contained a bonafide error in the fin.....

Held - When mistakes are found to be bonafide, and the taxpayer has taken immediate steps to rectify such errors, they should not be penalised or imposed with an exorbitant amount, which is otherwise not liable to be paid. Such imposition will not have the backing of Article 265 of the Constitution of India. As noted earlier, if the intimation in DRC-03 contained a bonafide error in the financial year mentioned the.....

Held - The Division Bench of this Court, in Star Engineers (I) Pvt.Ltd. vs. Union of India and Ors. in Writ Petition No.15368 of 2023 (of which one of us, G.S.Kulkarni, J., was a member), has held that a bonafide inadvertent error in furnishing details in a GST return need to be recognised, and ought to be permitted to be corrected by the Department, when, in such cases, the Department is aware tha.....