https://www.taxtmi.com/caselaws?id=433091 Karnataka HC allowed petitioner to rectify GST returns for July 2017 and March 2018 where figures were entered in wrong columns during GST's first financial year. Court found errors were innocent and evidenced by submitted returns. Revenue's reliance on Bharti Airtel case was rejected as it involved postponement, not denial of ITC causing revenue loss. Respondents selectively ignored ICEGATE portal data showing actual import figures, demonstrating awareness of errors. Petitioner granted limited relief to modify GSTR 3-B returns as rectification wouldn't prejudice revenue or disrupt credit chain. Revenue retained liberty to proceed with show cause notice. en-us Fri, 16 Dec 2022 00:00:00 +0530 Thu, 26 Mar 2026 18:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433091 Karnataka HC allowed petitioner to rectify GST returns for July 2017 and March 2018 where figures were entered in wrong columns during GST's first financial year. Court found errors were innocent and evidenced by submitted returns. Revenue's reliance on Bharti Airtel case was rejected as it involved postponement, not denial of ITC causing revenue loss. Respondents selectively ignored ICEGATE portal data showing actual import figures, demonstrating awareness of errors. Petitioner granted limited relief to modify GSTR 3-B returns as rectification wouldn't prejudice revenue or disrupt credit chain. Revenue retained liberty to proceed with show cause notice. Case-Laws GST Fri, 16 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433091