Businesses Allowed to Correct GST Returns, Claim Rightful Input Tax Credits for 2018-19 After Court Intervention.
Case-Laws
GST
The HC allowed the petition for rectification of inadvertent error in GSTR-3B returns for 2018-19 and invocation of doctrine of necessity. The impugned Order-in-Original was quashed and matter remanded to the Assessing Officer to pass fresh order after considering petitioner's application for Input Tax Credit entitlement u/ss 16(5) and 16(6) of the GST Act. Par
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