https://www.taxtmi.com/caselaws?id=784502 Whether a registered person could be permitted to manually file GSTR-3B for the quarter ending March 2021 to claim omitted ITC due to an error was determined on the basis that such permission would not, by itself, annul or dilute the existing tax demand. The HC held that allowing manual filing merely enables consideration of the additional ITC claim through the statutory process, while the demand order dated 19.02.2025 would remain operative unless modified by the competent authority in accordance with law. The respondents were directed to accept the manual GSTR-3B filing without any automatic impact on the demand order, and the writ petition was disposed of accordingly. en-us Thu, 01 Jan 2026 00:00:00 +0530 Tue, 06 Jan 2026 08:48:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784502 Whether a registered person could be permitted to manually file GSTR-3B for the quarter ending March 2021 to claim omitted ITC due to an error was determined on the basis that such permission would not, by itself, annul or dilute the existing tax demand. The HC held that allowing manual filing merely enables consideration of the additional ITC claim through the statutory process, while the demand order dated 19.02.2025 would remain operative unless modified by the competent authority in accordance with law. The respondents were directed to accept the manual GSTR-3B filing without any automatic impact on the demand order, and the writ petition was disposed of accordingly. Case-Laws GST Thu, 01 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784502