https://www.taxtmi.com/caselaws?id=395136 The court allowed the petition, permitting the petitioner to rectify Form GSTR-3B for the relevant period from July to September 2017. The respondents were directed to verify the rectified returns and give effect to them within two weeks. The court emphasized that the government could not deprive the petitioner of the benefits due to its failure to operationalize the statutory forms and that the petitioner had a substantive right to rectify ITC for the period to which it relates. en-us Tue, 05 May 2020 00:00:00 +0530 Mon, 01 Mar 2021 12:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=395136 The court allowed the petition, permitting the petitioner to rectify Form GSTR-3B for the relevant period from July to September 2017. The respondents were directed to verify the rectified returns and give effect to them within two weeks. The court emphasized that the government could not deprive the petitioner of the benefits due to its failure to operationalize the statutory forms and that the petitioner had a substantive right to rectify ITC for the period to which it relates. Case-Laws GST Tue, 05 May 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=395136