https://www.taxtmi.com/caselaws?id=414328 The Supreme Court allowed the appeal, setting aside the High Court's judgment and dismissing the writ petition. The Court upheld the validity of the Circular dated 29.12.2017 and emphasized that rectification of GSTR-3B returns must comply with the statutory provisions of the CGST Act, 2017, specifically rectification being limited to the return for the month or quarter in which errors are noticed under Section 39(9). en-us Thu, 28 Oct 2021 00:00:00 +0530 Thu, 18 Aug 2022 15:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=414328 The Supreme Court allowed the appeal, setting aside the High Court's judgment and dismissing the writ petition. The Court upheld the validity of the Circular dated 29.12.2017 and emphasized that rectification of GSTR-3B returns must comply with the statutory provisions of the CGST Act, 2017, specifically rectification being limited to the return for the month or quarter in which errors are noticed under Section 39(9). Case-Laws GST Thu, 28 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=414328