Shree Ambica Auto Sales And Service Vs Union Bank Of India
Date: January 7, 2026
Subject Matter
Assessee Permitted to Rectify GSTR-1 and GSTR-3B for Inadvertent Errors Post Due Date
Summary
The High Court allowed the petitions, setting aside the order that refused to grant appropriation of tax amounts and denied rectification of GST returns. The Court held that bona fide, inadvertent errors in filing GSTR-1 and GSTR-3B should be permitt…
FULL TEXT OF THE JUDGMENT/ORDER OF GUJARAT HIGH COURT 1. RULE. Learned Senior Standing Counsel Mr. C.B. Gupta waives service of notice of Rule on behalf of the respondents. 2. At the outset, learned advocate Mr.Uchit Sheth, appearing for the petitioners has submitted that the issue raised in the present writ petitions is squarely covered by the decision of the Bombay High Court in the case of Star…