Ashutosh Bandyopadhay Vs Union of India
Date: July 26, 2026
Court: High Court
Bench: Tripura and Agartala
Type: Writ Petition
Judge(s)/Member(s): BISWAJIT PALIT, M.S. RAMACHANDRA RAO
Subject Matter
Inadvertent Filing in Wrong GSTIN Can Be Rectified for Input Tax Credit Benefit
Summary
The High Court allowed the writ petition, directing the GST authorities to permit the petitioner to rectify bona fide, inadvertent errors in filing GST returns. This decision was based on the principle that genuine errors, especially when causing no…
FULL TEXT OF THE JUDGMENT/ORDER OF TRIPURA HIGH COURT 1. In this writ petition, the petitioner contends that it got itself registered under the CGST Act, 2017 and for the period 01.05.2019 to 05.02.2020, the petitioner had shown certain invoices in the GST TDS GSTIN instead of the regular GSTIN. 2. The petitioner contends that when it approached the 7 th respondent, he issued a letter on 29.11.202…