Case Law Details
Case Name : Shivam Electric Corporation Vs Union of India & Ors (Himachal Pradesh High Court)
Related Assessment Year :
Courts :
All High Courts Himachal Pradesh HC
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Shivam Electric Corporation Vs Union of India & Ors (Himachal Pradesh High Court)
The Himachal Pradesh High Court considered a writ petition filed under Article 226 of the Constitution of India seeking a direction to the tax authorities to accept manual filing of GSTR-3B for the quarter ending March 2021 with an additional claim of Input Tax Credit (ITC) amounting to ₹10,54,098.
The petitioner stated that due to an error during Financial Year 2020–21, the ITC could not be claimed in the original return for the relevant period. This error was noticed by the petitioner
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