https://www.taxtmi.com/highlights?id=84376 The HC allowed the petition for rectification of inadvertent error in GSTR-3B returns for 2018-19 and invocation of doctrine of necessity. The impugned Order-in-Original was quashed and matter remanded to the Assessing Officer to pass fresh order after considering petitioner's application for Input Tax Credit entitlement u/ss 16(5) and 16(6) of the GST Act. Parties anonymized. en-us Sat, 28 Dec 2024 08:30:10 +0530 Sat, 28 Dec 2024 08:30:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=84376 The HC allowed the petition for rectification of inadvertent error in GSTR-3B returns for 2018-19 and invocation of doctrine of necessity. The impugned Order-in-Original was quashed and matter remanded to the Assessing Officer to pass fresh order after considering petitioner's application for Input Tax Credit entitlement u/ss 16(5) and 16(6) of the GST Act. Parties anonymized. Highlights GST Sat, 28 Dec 2024 08:30:10 +0530 https://www.taxtmi.com/highlights?id=84376