https://taxcode.in/shree-ambica-auto-sales-and-service-and-anr-vs-union-bank-of-india-and-anr-gujarat-high-court/

The Gujarat High Court has ruled that taxpayers should be permitted to amend or rectify GST returns, including Forms GSTR-1 and GSTR-3B, in cases of bona fide and inadvertent errors, provided there is no loss to the revenue. The Court quashed the impugned order and directed authorities to facilitate such rectification, aligning with precedents from other High Courts.

The Gujarat High Court has ruled that taxpayers should be permitted to amend or rectify GST returns, including Forms GSTR-1 and GSTR-3B, in cases of bona fide and inadvertent errors, provided there is no loss to the revenue. The Court quashed the impugned order and directed authorities to facilitate such rectification, aligning with precedents from other High Courts.