https://www.taxtmi.com/caselaws?id=445619 The Kerala HC disposed of a writ petition challenging the constitutional validity of GST Circular No. 26/26/2017-GST regarding correction of GSTR-3B uploading mistakes for February 2018. The court held that paragraph 4 of the circular had been read down allowing mistake rectification for the relevant period. Since the matter involved disputed questions of fact beyond Article 226 jurisdiction, the petitioner was granted liberty to approach the appellate authority under Section 107 of the GST Act with supporting documents for examination and appropriate orders. en-us Tue, 17 Oct 2023 00:00:00 +0530 Tue, 22 Apr 2025 14:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445619 The Kerala HC disposed of a writ petition challenging the constitutional validity of GST Circular No. 26/26/2017-GST regarding correction of GSTR-3B uploading mistakes for February 2018. The court held that paragraph 4 of the circular had been read down allowing mistake rectification for the relevant period. Since the matter involved disputed questions of fact beyond Article 226 jurisdiction, the petitioner was granted liberty to approach the appellate authority under Section 107 of the GST Act with supporting documents for examination and appropriate orders. Case-Laws GST Tue, 17 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445619