No additional liability for Clerical error in filing GSTR-3B: Patna HC

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...