Hindustan Construction Company Ltd Vs Union of India
Date: November 27, 2025
Subject Matter
Taxpayer Permitted to Rectify Bona Fide Errors in GSTR-1 and GSTR-3B Returns, Show Cause Notice Quashed
Summary
The High Court has allowed the petition, quashing the impugned show-cause notice and all subsequent proceedings. The Court held that taxpayers are entitled to rectify bona fide and inadvertent errors in their GSTR-1 and GSTR-3B returns, especially th…
FULL TEXT OF THE JUDGMENT/ORDER OF KARNATAKA HIGH COURT In this Petition, petitioner seeks the following reliefs: “WHEREFORE it is humbly prayed that this Hon’ble Court may be pleased to: A. Issue a Writ of certiorari or any other appropriate Writ/order/ direction under Article 227 of the Constitution of India calling for the records pertaining to the Petitioner case and after going into the valid…