Orissa High Court Grants Relief for GST Filing Errors

Sidhi Durga Agro & Automobiles Vs GST Council (Orissa High Court) In a recent ruling, the Orissa High Court addressed the issue of inadvertent errors in GST filings, specifically focusing on cases where input under IGST was wrongly claimed under CGST and SGST. This judgment, delivered in the case of Sidhi Durga Agro & Automobiles Vs GST Council, provides relief for taxpayers facing such discrepancies. Analysis The petitioner in this case sought direction from the court to rectify errors in Form GSTR-3B for the period 2018-19. The error, highlighted in Annexure-1 of the form, led to a n...