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CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS vs. ABERDARE TECHNOLOGIES PRIVATE LIMITED & OTHERS
(Supreme Court)

Hon'ble Judges:

SANJAY KUMAR
Pet. Counsel
Raghavendra P Shankar
Gurmeet Singh Makker
Karan Lahiri
Res. Counsel
---

Petitioner / Applicant

CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
Respondent ABERDARE TECHNOLOGIES PRIVATE LIMITED & OTHERS
Court

SC (Supreme Court)

Date Mar 21, 2025
Order No.

SPECIAL LEAVE PETITION (CIVIL) Diary No. 6332/2025

Citation

2025(3) TAXREPLY 12758
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ORDER

Delay condoned. We are not inclined to interfere with the impugned judgment which is, in fact, just and fair, as there is no loss of revenue. Hence, the present special leave petition is dismissed. The petitioner, Central Board of Indirect Taxes and Customs, must re-examine the provisions/timelines fixed for correcting the bonafide errors. Time lines should be realist as lapse/defect invariably is realized when input tax credit is denied to the purchaser when benefit of tax paid is denied. Purchaser is not at fault, having paid the tax amount. He suffers because he is denied benefit of tax paid by him. Consequently, he has to make double payment. Human errors and mistakes are normal, and errors are also made by the Revenue. Right to correct mistakes in the nature of clerical or arithmetical error is a right that flows from right to do business and should not be denied unless there is a good justification and reason to deny benefit of correction. Software limitation its....

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