Case LawCase No. WP(C)/150/2024
ITI Ltd. Vs Union of India And 6 Ors
- Court:
- High Court
- Bench:
- Gauhati
- Date:
- March 19, 2026
- Type:
- Writ Petition
- Members:
- DEVASHIS BARUAH
Subject
GSTR-1 vs GSTR-3B Clerical Mismatch Not ‘Self-Assessed Tax’ Without Rule 88C Process
Input Tax CreditReturns
Summary
The High Court has set aside and quashed an order dated 30.04.2024, which had denied Input Tax Credit (ITC) and imposed tax liability due to discrepancies between GSTR-1 and GSTR-3B, and for late filing of returns. The Court ruled that bona fide erro…
Judgement
Heard Mr. P. Agarwal, the learned counsel appearing on behalf of the Petitioner and Mr. Z. Kulnu, the learned Standing counsel appearing on behalf of the Respondent Nos. 1, 2, 4, 6 and 7. 2. The present writ petition has been filed by the Petitioner seeking various reliefs. The reliefs at Clauses (i) to (ix) being the main reliefs are reproduced herein under: “(i) An appropriate writ/order/directi…