Inward Supply Unreported in GST Monthly and Annual Returns, Claims Clerical Errors: Madras HC Refuses to Intervene

The Madras High Court declined to intervene in a case where an inward supply was not reported in GST returns due to clerical errors. The petitioner argued that the omission was inadvertent and should be rectified, but the court ruled that such matters should be addressed through statutory remedies like filing revised returns instead of seeking judicial intervention. The decision underscores the importance of accurate GST reporting and adherence to statutory procedures for rectification.