https://www.taxtmi.com/caselaws?id=385162 The Andhra Pradesh High Court granted interim relief to the petitioner in a case concerning rectification of errors in GSTR-3B returns for the financial year 2017-18. The court allowed manual rectification of specific months' statements, emphasizing compliance with legal procedures. The decision considered Section 39 of the GST Act, relevant rules, and judicial precedents from Gujarat High Court and High Court of Kerala, balancing the petitioner's request with established legal provisions. en-us Wed, 14 Aug 2019 00:00:00 +0530 Tue, 11 Mar 2025 10:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=385162 The Andhra Pradesh High Court granted interim relief to the petitioner in a case concerning rectification of errors in GSTR-3B returns for the financial year 2017-18. The court allowed manual rectification of specific months' statements, emphasizing compliance with legal procedures. The decision considered Section 39 of the GST Act, relevant rules, and judicial precedents from Gujarat High Court and High Court of Kerala, balancing the petitioner's request with established legal provisions. Case-Laws GST Wed, 14 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=385162