HC Allows GSTR-3B Rectification for Clerical Error Matching GSTR-1

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GSTR-3B rectification 2025

Case Details: Om Traders vs. Union of India - [2025] 174 taxmann.com 1156 (Patna)

Judiciary and Counsel Details

  • P.B. Bajanthri & S.B. Pd. Singh, JJ.
  • D.V. Pathy, Sadashiv Tiwari, Hiresh Karan, Mrs Shivani Dewalla & Mrs Prachi Pallavi, Advs. for the Petitioner.
  • Anshuman Singh, SR. SC & Vikas Kumar, SC-11 for the Respondent.

Facts of the Case

The petitioner, a registered assessee under CGST and Bihar GST Act, filed GSTR-1 and subsequently filed GSTR-3B, wherein certain figures were inadvertently reported incorrectly. Upon discovering the discrepancy between the figures reported in GSTR-1 and GSTR-3B, the petitioner submitted an application requesting rectification of GSTR-3B to bring it in line with the figures declared in GSTR-1.

The jurisdictional authority rejected the request for rectification and proceeded to issue a demand order imposing tax, interest, and penalty solely on the basis of the incorrect figures declared in GSTR-3B. The matter was therefore brought before the Hon’ble High Court by way of a writ petition. Challenging this order, the petitioner submitted before the Hon’ble High Court that the error was unintentional and supported by consistent and accurate disclosures in GSTR-1.

High Court Held

The Hon’ble High Court held that the mismatch between GSTR-1 and GSTR-3B clearly resulted from an inadvertent error committed by the petitioner while filing the GSTR-3B return. It observed that GSTR-1, being already on record and not disputed by the authority, accurately reflected the petitioner’s outward supplies. The Court concluded that the petitioner’s request to rectify GSTR-3B was genuine and reasonable, as it was only meant to correct a clerical mistake without any intention to evade tax.

Therefore, the Court set aside the demand order issued on the basis of incorrect GSTR-3B figures and directed the jurisdictional authority under CGST and Bihar GST Act to carry out rectification of GSTR-3B so as to match the figures declared in GSTR-1.

List of Cases Reviewed

List of Cases Referred to

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Author: Taxmann

Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.

The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in its publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:

  • The statutory material is obtained only from the authorized and reliable sources
  • All the latest developments in the judicial and legislative fields are covered
  • Prepare the analytical write-ups on current, controversial, and important issues to help the readers to understand the concept and its implications
  • Every content published by Taxmann is complete, accurate and lucid
  • All evidence-based statements are supported with proper reference to Section, Circular No., Notification No. or citations
  • The golden rules of grammar, style and consistency are thoroughly followed
  • Font and size that's easy to read and remain consistent across all imprint and digital publications are applied