The Supreme Court has dismissed a Special Leave Petition (SLP) filed by the State of Maharashtra against a judgment of the Bombay High Court which had held that inadvertent errors in filing returns should be permitted to be rectified even after the due date, provided there is no loss of revenue to the government. The…
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Supreme Court Dismisses Maharashtra Govt’s SLP Against Rectification of Inadvertent Return Filing Errors After Due Date
Nikhil Bhandari
Nikhil Bhandari is a Chartered Accountant and a Indirect Tax professional with over 5 years of post-qualification experience in tax advisory, compliance management, and tax process optimization. Associated with SDU LLP since August 2015 spanning his articleship through to his current role as Assistant Manager Nikhil has uniquely navigated India’s transition from the legacy tax regime into the GST era.His expertise encompasses both strategic advisory and Indirect Tax litigation, where he represents clients in complex disputes across the manufacturing, service, and e-commerce sectors. By providing high-level counsel to corporate leadership, he ensures that tax positions are not only robust and compliant but also structured for long-term operational efficiency.Beyond his core practice, Nikhil is a proactive contributor to the GST ecosystem. He is dedicated to tracking and analyzing judicial precedents from various High Courts and the Supreme Court, fostering greater clarity and ease of access to tax intelligence for the wider professional community.
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