Case Law Details
Case Name : Chandubhai Bhagwandas Patel Vs Union of India (Gujarat High Court)
Related Assessment Year :
Courts :
All High Courts Gujarat High Court
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Chandubhai Bhagwandas Patel Vs Union of India (Gujarat High Court)
1. It was the specific case of Mr. Chandubhai Bhagwandas Patel (hereinafter known as the “petitioner”) wherein even though Form GSTR-1 for the month of August 2019 was correctly filed declaring all the relevant details qua outward supplies appropriately, refund of Integrated Tax (‘IGST’) paid upon export of goods was denied to the petitioner due to mistake being committed in Form GSTR-3B for the said month.
2. The brief facts of the case are as under:
The petitioner runs a sole proprietary concern named M/s Agrogums. ...
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Whether this supply was reported in Table 4 or Table 5 of GSTR9 of the FY ?
Hi. The supply was erroneously reported in Form GSTR-3B of August 2019, however the same was correctly reported in Form GSTR-1 of August 2019 and Form GSTR-9 of FY 19-20.