GST refund cannot be denied merely for Mistake in Filing GSTR-3B

Abi Technologies Vs Assistant Commissioner of Customs (Madras High Court) It is the specific case of the petitioner that though the petitioner had correctly declared the details in the monthly returns in Form GSTR-1 regarding the exports made by the petitioner on payment of tax by debiting the input tax credit, a mistake was committed by the petitioner in GSTR-3B under Rule 61(5) of the CGST Rules, 2017. Learned Senior Standing Counsel for the respondent on the other hand submits that the refund would be granted subject to the petitioner giving the correct informations in the returns, namely G...