Orissa HC Allows Correction of ₹1.06 Cr Clerical Error in GST Returns

Gautam Pattnaik Vs Principal Commissioner of CT & GST (Orissa High Court) Orissa High Court allowed a petitioner to rectify a clerical mistake in GSTR-3B where Input Tax Credit of ₹1,07,916.48 was incorrectly entered as ₹1,07,91,648. The Court directed the assessing authority to correct the error under Section 161 of the GST Act after verification of records. Summary: In a significant ruling, the Orissa High Court has intervened in a GST matter, remitting the case of Gautam Pattnaik vs. Principal Commissioner of CT & GST to allow a taxpayer to rectify a clerical error in his self-a...