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THE HON’BLE JHARKHAND HIGH COURT IN THE CASE OF Sri Ram Stone Works V/s State of Jharkhand, decided on 9-5-2025
The Madras High Court (Madurai Bench) answered this in the Periyasamy Karthikeyan case (Order dated 06.01.2026).
No, the Hon’ble Delhi High Court in Kemexel Ecommerce Pvt. Ltd. v. Sales Tax Officer, Ward 105, Delhi held that once the taxpayer’s explanation furnished during scrutiny proceedings under Section 61(1) has been accepted,
HC allowed filing of Revised GSTR-3B return to correct error when such error led to scrutiny proceedings u/s 61, culminating into order