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Taxpayer Wins GSTR-3B Rectification in Patna High Court; Patna High Court Allows GSTR-3B Rectification for Two-Wheeler Dealer; Patna High Court directs GST authorities to allow rectification of GSTR-3B return to align with GSTR-1, citing inadvertent clerical error and judicial precedents. In a significant ruling, the Patna High Court has set aside a tax demand of over Rs. 2.49 crore against a two-wheeler dealer, M/s Om Traders, and directed GST authorities to permit the rectification.
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OMBIR PANWAR & CO. 
OMBIR PANWAR & CO.