Om Traders Vs Union of India through the Secretary
Date: May 12, 2025
Court: High Court
Bench: Patna
Type: Writ Petition
Judge(s)/Member(s): P. B. Bajanthri, S. B. Pd. Singh
Subject Matter
Rectification of GSTR 3B to align with GSTR 1 permitted
Summary
The petitioner, a two-wheeler dealer residing in Bihar, filed a writ petition challenging orders issued by GST authorities regarding erroneous tax payments due to clerical errors made while filing GSTR 3B for April 2019. The petitioner inadvertently…
FULL TEXT OF THE JUDGMENT/ORDER OF PATNA HIGH COURT In the instant petition, the petitioner has prayed for the following relief(s):- i) the order dated 06.05.2020 (as contained in Annexure – P 6) passed by the respondent no. 2 for the Tax period 2019-20 only on the ground that the grievance was already addressed by the proper authority under the State Act and that there is no provision of adjustme…