New India Assurance Co. Ltd. vs Takhuben Raghabhai And Ors. on 30 November, 2006
Equivalent
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
objections on the ground
that discrepancies are in the nature of human
error while typing which is an inadvertent
mistake. It was submitted that ... such mistake is accepted in the affidavit
in reply being a human error while typing.
However, on perusal of the reasons recorded
together with
objections on the ground
that discrepancies are in the nature of human
error while typing which is an inadvertent
mistake. It was submitted that ... such mistake is accepted in the affidavit
in reply being a human error while typing.
However, on perusal of the reasons recorded
together with
rejected just
because of bonafide error which is a natural human error, committed
by an officer of electricity board in writing the electricity connection ... number. Repeating the said natural human error, the Trial Court has
also mentioned the domestic electricity connection in pleading of the
suit due to typographical
each petitioner, such mistake had created that too by apparent human error, it may stands different footing, but the details produced hereinabove shows that ... normal prudence, it is unbelievable that, such could happen by any human error without any purpose whatsoever. The strongest circumstance is that, the variance
payment
made to an exporter which may occur due to a human error or
otherwise. This document has been devised by the DGFT in exercise
recollect and thereby, it is contended that it is a human error and
therefore, it is to be considered as an explanation of delay ... JUDGMENT
taken in verbatim, it become clear that it is a human error in not
supplying the certified copies in time to the applicants since
mentioning the
vehicle numbers in the invoices due to plain human error was not
accepted.
The orders passed by the Appellate Commissioner were challenged
before
evidence cannot be lightly brushed aside because some obvious unavoidable possible human error creeps in his evidence more particularly, when it is recorded after quite ... them ceases to function and taken out then even human life does get hopefully and successfully sustained on one of it!! These are the witnesses