2021 (4) TMI 1091

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..... the Constitution of India wherein the writ petitioner is aggrieved by a communication dated November 26, 2019 of the SGST authorities with regard to the rejection of the claim of the petitioner for rectification of accounts for the period of January 2018 to March 2018. The case of the petitioner is that inadvertently a particular sale made to M/s. Bharat Exports was uploaded as unregistered sale .....

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..... ve remained unmatched under section 42 or section 43, shall, upon discovery of any error or omission therein, rectify such error or omission in such manner as may be prescribed, and shall pay the tax and interest, if any, in case there is a short payment of tax on account of such error or omission, in the return to be furnished for such tax period: PROVIDED that no rectification of error or omis .....

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