https://www.taxtmi.com/caselaws?id=771161 Patna HC allowed writ petition challenging tax demand under SGST and CGST arising from discrepancy between GSTR-1 and GSTR-3B returns. Court found petitioner committed error in filling taxable value figures in GSTR-3B that didn't match GSTR-1. Following SC precedent in Engineers (I) Pvt Ltd case, HC set aside impugned order dated 06.05.2020 and directed authorities to rectify GSTR-3B to align with GSTR-1 within one month. Petitioner required to submit manual application, with authorities directed to address consequent grievances within two months. en-us Tue, 13 May 2025 00:00:00 +0530 Fri, 06 Jun 2025 19:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771161 Patna HC allowed writ petition challenging tax demand under SGST and CGST arising from discrepancy between GSTR-1 and GSTR-3B returns. Court found petitioner committed error in filling taxable value figures in GSTR-3B that didn't match GSTR-1. Following SC precedent in Engineers (I) Pvt Ltd case, HC set aside impugned order dated 06.05.2020 and directed authorities to rectify GSTR-3B to align with GSTR-1 within one month. Petitioner required to submit manual application, with authorities directed to address consequent grievances within two months. Case-Laws GST Tue, 13 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771161