Taxpayer's mistaken claim of ITC rectified in revised return; High Court orders fresh hearing.
Case-Laws
GST
The petitioner wrongfully availed input tax credit while filing GSTR-3B for 2017-18. However, the petitioner, being an honest taxpayer, noticed the mistake and rectified it by filing a revised return in August 2018, reversing the wrongly claimed input tax credit. Section 39(9) of the CGST/SGST Acts allows rectification of returns before November 30 of the following financial year
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =