https://www.taxtmi.com/caselaws?id=763819 The court quashed the impugned Order-in-Original dated 04.04.2024 and remanded the matter for reconsideration by the respondent-Authority. It allowed the petitioner to rectify an inadvertent error in the GSTR-3B returns under the amended provisions of the Gujarat GST Act, specifically Sections 16 (5) and 16 (6). The court found that the petitioner met the criteria for input tax credit entitlement under these sections and directed the respondent to process the application within twelve weeks. The petition was disposed of with no orders as to costs. en-us Fri, 20 Dec 2024 00:00:00 +0530 Sat, 28 Dec 2024 08:30:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763819 The court quashed the impugned Order-in-Original dated 04.04.2024 and remanded the matter for reconsideration by the respondent-Authority. It allowed the petitioner to rectify an inadvertent error in the GSTR-3B returns under the amended provisions of the Gujarat GST Act, specifically Sections 16 (5) and 16 (6). The court found that the petitioner met the criteria for input tax credit entitlement under these sections and directed the respondent to process the application within twelve weeks. The petition was disposed of with no orders as to costs. Case-Laws GST Fri, 20 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763819