https://www.taxtmi.com/caselaws?id=422876 The Madras HC ruled in favor of an exporter who made errors in GSTR-3B returns despite correctly declaring export details in GSTR-1. The petitioner had properly debited input tax credit for exports but committed procedural mistakes under Rule 61(5) of CGST Rules, 2017. The court held that strict application of Rule 96 procedures should not defeat legitimate export incentives. The court directed authorities to verify export data directly from the petitioner and customs department, ordering refund if valid exports and tax debits were confirmed. The petition was disposed of favorably. en-us Thu, 28 Apr 2022 00:00:00 +0530 Thu, 03 Apr 2025 12:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=422876 The Madras HC ruled in favor of an exporter who made errors in GSTR-3B returns despite correctly declaring export details in GSTR-1. The petitioner had properly debited input tax credit for exports but committed procedural mistakes under Rule 61(5) of CGST Rules, 2017. The court held that strict application of Rule 96 procedures should not defeat legitimate export incentives. The court directed authorities to verify export data directly from the petitioner and customs department, ordering refund if valid exports and tax debits were confirmed. The petition was disposed of favorably. Case-Laws GST Thu, 28 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=422876