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2024 (6) TMI 1315 - HC - GSTIssues involved: Seeking direction to allow correction in Form GSTR-3B for the period 2018-19. Analysis: The petitioner filed a writ petition requesting the opposite parties to permit corrections in Form GSTR-3B for the period 2018-19 either online, offline, or through manual mode within a stipulated period. The petitioner's counsel argued that an inadvertent error in the form led to a discrepancy in the return, resulting in a notice being issued to the petitioner. The petitioner acknowledged the error and submitted a reply, explaining the need for corrections. The reply was pending before the authority without a decision. The High Court, after hearing both parties, disposed of the petition by directing the opposite parties to review the petitioner's reply in form GST ASMT 11 and provide an opportunity for a hearing. If the authorities find merit in the petitioner's contentions, they are to allow the necessary corrections in compliance with the law. The writ petition was thus disposed of with this observation and direction.
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