Clerical error in filing GSTR-3B was allowed to be rectified in line with GSTR-1

Om Traders Vs Union of India (Patna High Court) Conclusion: Mere clerical error in filing GSTR-3B, when GSTR-1 reflected correct figures and no revenue loss occurred to department, could not be a ground for raising tax demands and taxpayer was permitted to rectify a clerical error made while filing GSTR-3B. Held: Assessee was a two-wheeler dealer in Bihar, filed a writ petition challenging tax demands and penalties arising from an inadvertent clerical error while filing GSTR-3B for April 2019. Though GSTR-1 was correctly filed, assessee mistakenly reported incorrect taxable value and tax figur...