Auditor Mistakenly Mentioned Wrong AY while Withdrawing GST Appeal to opt Amnesty Scheme: Madras HC restores Appeal

The Madras High Court has restored a GST appeal after an "auditor mistakenly mentioned the wrong assessment year (AY) while withdrawing the appeal to opt for an amnesty scheme." The court recognized that a genuine human error or clerical mistake by a professional should not permanently penalize the taxpayer and deprive them of legal recourse or benefits under a scheme. This decision allows the taxpayer to rectify the technical error and avail the amnesty scheme, prioritizing substantive justice over strict procedural flaws.