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This writ petition was filed praying for direction to permit the petitioner to rectify the form GSTR-3B by utilizing the available credits and/or permit the petitioner to file the necessary documents manually.

Section 49 of the CGST Act, 2017— GSTR-3B return --- The court on 07.10.2020 permitted the respondent to obtain required instructions and place it before them. The respondent counsel submitted that they need four weeks' time to file the affidavit. The petitioner filed its returns in form GSTR- 3B for the period 01.02.2019 to 30.06.2020 in the web portal of GST Department. The web portal of the GST Department in pursuance of the section 49A & 49B read with Rule 88A were required to be upgraded, but due to non-updation, the ITC claimed by him has been automatically adjusted and due to this, the petitioner could not avail the optimum benefit under the budgetary support scheme of 2017. They have already applied for rectification the claims of the inputs in its form GSTR-3C. However, the rectification was not permitted in view of necessary orders not having being passed by the department of GST. Being aggrieved this writ petition was filed praying for direction to permit the petitioner to rectify the form GSTR-3B by utilizing the available credits and/or permit the petitioner to file the necessary documents manually. Held that:- The Hon’ble High Court issued Notice returnable by 24.11.2020.