https://www.taxtmi.com/caselaws?id=450024 The HC allowed the petition for rectification of Form DRC-3 where the petitioner had inadvertently shown Financial Year 2019-20 instead of 2018-19 while reversing ITC for unsold units. The court found this to be a bona fide mistake as the petitioner was not entitled to any ITC in FY 2019-20 and had not availed any. Following the precedent in Star Engineers case, the court held that bona fide inadvertent errors in GST returns should be permitted to be corrected by the Department when there is no revenue loss to the Government, directing the Department to allow the rectification. en-us Mon, 05 Feb 2024 00:00:00 +0530 Fri, 25 Apr 2025 17:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450024 The HC allowed the petition for rectification of Form DRC-3 where the petitioner had inadvertently shown Financial Year 2019-20 instead of 2018-19 while reversing ITC for unsold units. The court found this to be a bona fide mistake as the petitioner was not entitled to any ITC in FY 2019-20 and had not availed any. Following the precedent in Star Engineers case, the court held that bona fide inadvertent errors in GST returns should be permitted to be corrected by the Department when there is no revenue loss to the Government, directing the Department to allow the rectification. Case-Laws GST Mon, 05 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450024