Rectification of GSTR-3B permitted as clerical error was established and no revenue loss arose, Patna High Court aligns with Bombay High Court precedent affirmed by Supreme Court
Case: Om Traders v. Union of India & Ors. Court: Patna High CourtPetition: CWJC No. 16509 of 2024Judgment Date: 13.05.2025Category: Input Tax Credit / Rectification of ReturnRelevant Sections: Section 49(5) CGST Act, Rule 88A CGST Rules, Article 265 Constitution of India Facts (Paras 2, 5–6) The petitioner, a two-wheeler dealer in Bihar, filed GSTR-1 for April 2019 correctly but inadvertently…











