Mr. Trivikraman Thampy vs State Of Karnataka on 2 June, 2025
Author: S.R.Krishna
Play Games 24X7 Private Limited vs State Of Karnataka on 2 June, 2025
Author: S
conceive the grievance of the petitioner and
find resolution of trivial human error, this Court may
W.P.(C) No.18621 of 2025 Page ... meaning of
"assessment". The figures and facts due to human error
reflected in such returns and discovered subsequently
W.P.(C) No.18621
borne in
mind when considering the cases of
inadvertent human errors creeping into the
filing of GST returns.
14. Applying such principles to the
facts ... observed that an error committed by the
petitioner is an inadvertent human error and
the petitioner should not be prevented from
rectifying the same
tried to
explain the interpolation in the arrest memo as a human error.
Human error may be contained in one or two places ... arrest memos and other relevant places, similar human error
had occurred, which explanation appears to this Court to be hard
Patna High Court
tried to
explain the interpolation in the arrest memo as a human error.
Human error may be contained in one or two places ... arrest memos and other relevant places, similar human error
had occurred, which explanation appears to this Court to be hard
Patna High Court
periods of
the GST regime. Because of this human error, the actual
recipient of cable laying services from the petitioner at
Telangana is not able ... petitioner would contend that
there is no dispute that a human error was committed in keying
the GST common portal. The petitioner could realize
counting of the notes, it was ascertained to be a human error
at the time of counting of the notes.
9. On completion ... each, was due to human error, and
cannot be considered as a ground to disbelieve the recovery itself. It has also
not been appreciated that
that it was an
5
accident that has happened due to human error and therefore,
the petitioners cannot be hauled into these proceedings
particularly ... complaint, at
that point in time, the blast happens due to human error. The
report with regard to the accident also indicates that
challan number 64 dated 24th June 2009) , but due to
human error entry was made in the stock register of 135 chaff
cutter machines ... 24th June 2009, which was a bonafide human
error and the same was later corrected by the assessee suo moto
after the conclusion of search