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2019 (11) TMI 472 - HC - GSTRectification of mistake - error apparent on the record or not - it was claimed that the inadvertent figures entered by their Accountant in the columns of output tax as well as input tax credit as also taxable supply filled up in GSTR-3B - applicability of provisions of Section 39 sub Section 9 of CGST Act 2017 - HELD THAT:- Before any direction is issued for reprograming GST Portal, we would like to have the official response of the respondents. However, in the meanwhile, Assistant Commissioner, CCO, GST Zone, Panchkula/respondent No.5 is directed to verify the corrected claims as projected in the manual annual returns placed at Annexure P-21 read with E-mail (Annexure P-10) in juxtaposition with the inadvertent mistake already made in the GSTR-1 and GSTR-3B for the months concerned in the assessment year 2017-18 - After a thorough evaluation, self speaking and reasoned report be submitted on or before the next date in the shape of an affidavit. Matter Adjourned to 10.12.2019.
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