NIL GST Return Filed Due to Inadvertent Error: Taxpayer’s Reply Not Considered, HC Directs Fresh Order

Lids Advertisers Vs Deputy State Tax Officer (Kerala High Court)

Lids Advertisers, a petitioner under the Central Goods and Services Tax (CGST) and State Goods and Services Tax (SGST) Acts of 2017, filed their GSTR-3B returns for December 2017, January to March 2018, and April 2018 to March 2019 as ‘NIL’. This error occurred due to a mistake by their accountant. Despite this,

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