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Rectification of inadvertent error in GST returns permitted as there is no loss to revenue
Case Law Details
- Case Name
- Ambica Auto Sales And Service & Anr Vs Union Bank of India & Anr. (Gujarat High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Gujarat High Court
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Ambica Auto Sales And Service & Anr Vs Union Bank of India & Anr. (Gujarat High Court)
Gujarat High Court held that amendment/ rectification of inadvertent error in GST returns [Form GSTR-1 and GSTR-3B] is permissible if no loss to revenue would be caused. Accordingly, petition is allowed and returns are permitted to be amended.
Facts- The present petition is filed by the petitioner. It is mainly contested that while the amount of input tax credit was proposed to be reversed as per the Show Cause Notice was Rs.34,26,33,614/-, however, the amount of tax paid by the pet...
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