HC allows filing of Revised GSTR-3B Return to correct error in filing

Bright Hardware Vs Deputy State Tax (Madras High Court) In a significant judgment, the Madras High Court addressed the issue of inadvertent errors in GSTR 3B filings and their consequences. The case of Bright Hardware Vs Deputy State Tax highlighted the procedural lapses and the court’s emphasis on principles of natural justice. Bright Hardware challenged an order dated 18.01.2024, which imposed a substantial tax demand. The petitioner argued that the tax demand was a result of an inadvertent error in the GSTR 3B return for September 2018. Specifically, an entry was mistakenly made in co...