New Delhi - In a significant ruling that promises ease of compliance to taxpayers under the goods and services tax, the Supreme Court has held that companies can correct human or arithmetical errors in tax filings and should not be penalised for that and must not be denied input tax credit due to these.

Further, taking note of the rigid interpretation of rectification deadlines by tax authorities, the Supreme Court has also issued a notice to the Central Board of Indirect Taxes and Customs (CBIC) to address the issue appropriately.

The ruling comes in an appeal . . .