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No additional liability for Clerical error in filing GSTR-3B: Patna HC
Case Law Details
- Case Name
- Om Traders Vs Union of India through the Secretary (Patna High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Patna High Court
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Om Traders Vs Union of India through the Secretary (Patna High Court)
Taxpayer Wins GSTR-3B Rectification in Patna High Court; Patna High Court Allows GSTR-3B Rectification for Two-Wheeler Dealer; Patna High Court directs GST authorities to allow rectification of GSTR-3B return to align with GSTR-1, citing inadvertent clerical error and judicial precedents.
In a significant ruling, the Patna High Court has set aside a tax demand of over Rs. 2.49 crore against a two-wheeler dealer, M/s Om Traders, and directed GST authorities to permit the rectification of their GSTR-3B return to align with the...
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