Deciding two connected writ petitions arising from a common Industrial Tribunal Award, the Delhi High Court set aside the Tribunal's direction granting hotel workmen a further…
Labour Laws
06/09/20264 min read
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IGST-Total Taxable Value Mistake in filing April 2019 GSTR-3B: Patna HC allows to Rectify GSTR-3B on par with GSTR-1
GSTOther Legal Matters
The Patna High Court has allowed the rectification of a "GSTR 3B" on par with a "GSTR 1" after a mistake in filing the IGST taxable value. The court's decision provides a significant victory for the taxpayer. The ruling clarifies that a taxpayer can rectify a mistake in a tax return.
