Delhi HC: Section 129 of GST Act cannot Override Procedural Safeguards for Minor Breaches

The Delhi High Court ruled that minor procedural breaches under the GST Act cannot override the essential procedural safeguards provided to taxpayers. The case involved a minor discrepancy in a GST filing, but the court held that such issues should not be used to deny the taxpayer’s rights to a fair hearing or a reasonable opportunity to rectify errors. This ruling reinforces the principle that procedural safeguards are paramount and cannot be compromised by trivial non-compliance under the GST regime.