Assessee allowed to rectify its GST Returns after the deadline

Shiva Jyoti Construction Vs The Chairperson, Central Board of Excise & Customs and others (Orissa High Court) The Hon’ble Orissa High Court in the matter of M/s. Shiva Jyoti Construction v. The Chairperson, Central Board of Excise & Customs and others [W.P. (C) No. 18216 of 2017 dated January 12, 2023] permitted the assessee to rectify its Goods and Services Tax (“GST”) Returns filed for the months of September 2017 and March 2018, in order to claim Input Tax Credit (“ITC”) benefit by the recipient, wherein B2C was erroneously mentioned, instead of B2B. Held that, the assesse...