Rectification Application Barred After ASMT 10 Notice: CGST Act Section 39(9)

Ahamed Usman Vs Deputy Commissioner-1 (Kerala High Court) In the case of Ahamed Usman vs. Deputy Commissioner-1 (Kerala High Court), the petitioner filed a writ petition seeking relief concerning the revision of Form GSTR 3B for the period from August 2017, January 2018, and February 2018 for the financial year 2017-2018. The petitioner’s application for revision was submitted towards the end of January 2024. However, the court noted that Section 39(9) of the CGST/SGST Act, 2017 explicitly prohibits rectification of errors or omissions in returns after a specified period. Section 39(9) o...