Madras High Court permits re-submission of Form GSTR-3B under GST

Last updated: 03 December 2020
Quick Summary
The Madras High Court has allowed a company, Sun Dye Chem, to re-submit its GSTR-3B filings to correct errors in reporting Input Tax Credit (ITC). The company had inadvertently shown CGST/SGST credit in the IGST column, causing issues for its customers. Despite the deadline for amendments passing, the court recognised this as a genuine human error and permitted the correction to ensure the company and its customers aren't denied legitimate tax credits.

Court :
All High Courts (6127) Madras High Court (582)

Brief :
This writ petition is allowed and the impugned order set aside.

Citation :
W.P. No.29676 of 2019

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Kusum Gandhi
Published in GST
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