Sun Dye Chem Vs The Assistant Commissioner (ST), Tirupur
- Court:
- High Court
- Bench:
- Madras
- Date:
- October 6, 2020
- Type:
- Writ Petition
- Members:
- ANITA SUMANTH
Subject
Petitioner is permitted to re-submit the annexures to Form GSTR-3B beyond the last date for rectification
Summary
1. Undoubtedly, the petitioner in this case has committed an error in filing of the details relating to credit. What should have figured in the CGST/SGST column has inadvertently been reflected in the ISGT column. It is nobody’s case that the e…
Judgement
The petitioner is a partnership firm, a registered dealer in terms of the provisions of the Tamil Nadu Goods and Service Tax Act, 2017 (in short ‘Act’). Regular returns of turnover are being filed computing the tax payable after setting off Input Tax Credit (ITC) as against the output tax liability. The ITC claimed is the cumulative amount of Central (CGST), State (SGST) and Intra-stat…