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Rectification of GSTR-3B permitted as clerical error was established and no revenue loss arose, Patna High Court aligns with Bombay High Court precedent affirmed by Supreme Court
Case Laws

Rectification of GSTR-3B permitted as clerical error was established and no revenue loss arose, Patna High Court aligns with Bombay High Court precedent affirmed by Supreme Court

Kirti Gupta -
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GST rectification permitted as High Court directs Assistant Commissioner to decide contractor’s representation on mistaken entry of supplies under B2C instead of B2B
Case Laws

GST rectification permitted as High Court directs Assistant Commissioner to decide contractor’s representation on mistaken entry of supplies under B2C instead of B2B

Kirti Gupta -
0
Wrong Availment of ITC under CGST/SGST Instead of IGST – Matter Remanded
Case Laws

Wrong Availment of ITC under CGST/SGST Instead of IGST – Matter Remanded

Kirti Gupta -
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Rectification Order Set Aside for Violation of Natural Justice under Section 161 DGST Act
Case Laws

Rectification Order Set Aside for Violation of Natural Justice under Section 161 DGST Act

Kirti Gupta -
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