Tax Proposal Arose due to an Unintentional Error while Filing GSTR-3B Returns: Madras HC remands Matter for Reconsideration

The Madras High Court remanded a tax matter due to an unintentional error in GSTR-3B returns. The petitioner, unaware of the assessment process, noted procedural lapses in notice communication via the GST portal. Counsel for the petitioner argued the tax arose from mistakenly filling the wrong column. They agreed to remit 10% of the disputed tax for remand. \r

The government, represented by Mr. C. Harsha Raj, defended procedural fairness with issued notices and hearings. The court, led by Justice SenthilKumar Ramamoorthy, set aside the order and remanded with conditions: remit 10% within two weeks, reply to the show cause notice, and a new assessment within three months upon payment confirmation. This ensured due process despite errors in tax filings. The writ petition was thereby disposed of under judicial supervision