Rectifying Human Error in GST Filings: A Judicial Perspective on a Sensitive Balance

Abhishek Raja , Last updated: 05 June 2025 Share Follow on Google News

Introduction "To err is human" - a principle well acknowledged across legal disciplines, but one that finds nuanced application in the domain of taxation. In India's Goods and Services Tax (GST) framework, where technology-driven compliance is central to administration, inadvertent human errors can

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Abhishek Raja

Practising CA

Blogger at GSTPanacea.com Fellow Member of ICAI M.Com, DISA(ICAI), Certified Indirect Taxes (ICAI)-Experience in the field of Indirect Taxation for 15 years Certified Valuer (ICAI) Member Sales Tax Bar Association (Delhi) Member Taxation Bar Association (Ghaziabad) Ex-Member NIRC Company Law Research Group-2014- ... Read more

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Rectifying Human Error in GST Filings: A Judicial Perspective on a Sensitive Balance

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