Chintamaniswar Constructions (P.) Ltd. V/s Chairperson, Central Board of Indirect Taxes {HIGH COURT OF ORISSA}

Chintamaniswar Constructions (P.) Ltd. V/s Chairperson, Central Board of Indirect Taxes {HIGH COURT OF ORISSA} :Date of Order : 01-07-2024 In the case of Chintamaniswar Constructions (P.) Ltd. v. Chairperson, Central Board of Indirect Taxes, the issue involved rectifying a wrongly filed GST return to claim Input Tax Credit (ITC) benefits. Chintamaniswar Constructions had mistakenly filed their GSTR-1 return under Business to Consumer (B2C) category instead of Business to Business (B2B) for the periods 2020-21 and 2021-22. This error was discovered after...

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