HC through an interim order allowed assessee to manually rectify Form GSTR-3B

Panduranga Stone Crushers v. Union of India – [2019] 108 taxmann.com 511 (Andhra Pradesh)

The assessee filed writ petition before High Court of Andhra Pradesh to rectify GSTR-3B for the months of August and December 2017 and January and February 2018.

The Honorable Court observed that as per the submissions made by the assessee, it reported IGST input tax credit in a column relating to import of goods and services instead of placing the same in all other ITC column of Form GSTR-3B. Reporting of ITC in wrong column was done by mistake by the assessee. The Court further observed that the issues raised in the writ petition required detailed examination.

Therefore, the Honorable Court by way of interim order permitted the assessee to rectify GSTR-3B statements manually in respect of above mentioned periods subject to the outcome of writ petition. The revenue authorities would process rectified statements submitted by the assessee in accordance with law.