CGST and SGST.
This error in entering the figures in the wrong column
resulted in a mismatch between the GSTR-3B and GSTR-
2A forms ... case, the petitioner appears to have entered
certain figures in the wrong column of his GSTR 3-B
returns for the months of July
affidavit and also
has filled up the same in wrong column of his affidavit.
13. The Chief Election Agent of the Petitioner objected ... defect alleged by the Petitioner is merely an
improper filling in wrong Column due to in-advertence. It is not a case of
suppression
CGST and SGST. This error
in entering the figures in the wrong column
resulted in a mismatch between the GSTR-3B and
GSTR-2A forms ... case, the petitioner appears to have entered certain
figures in the wrong column of his GSTR 3-B
returns for the months of July
owing to the fact that the credit
stands reflected in the wrong column ... owing to the fact that the credit stands
reflected in the wrong column. It is in these circumstances,
after examining the relevant provisions which
made in the return of income under wrong column col.5d
of schedule BP. In view of the same, neither ... find that since the
assessee claimed the deduction under wrong column in the return of
income filed, its claim of deduction
1638/Del/2016
return, it inadvertently clicked a wrong column indicating that it was not
required to file any audit report. When I consider ... course of
assessment proceedings, it becomes manifest that clicking a wrong
column while e-filing the return of income cannot be considered as fatal
submitted that in
subsequent assessment years, while filing return of income, wrong
column was filled in wherein the accounting for interest income was
on mercantile ... subsequent assessment years also, but with the bona fide error that
wrong column in ITR was clicked in as mercantile method. The
assessee also produced
basis of wrong assumption of facts
only for the reason that the assessee has filled amount in wrong column in
the return of income filed ... computing income, because, the assessee has provided information in
wrong column.
6. We have heard both the parties, perused the materials available on
record
Petitioner in filling up the stock quantity in the wrong column.
10. Having carefully examined those decisions, the Court is unable to find
any distinguishing
specifically say that the
figure 1 must be placed in the column earmarked for marking
the preference but only requires that the figure 1 should ... merely by reason of the preference being
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marked in the wrong column, if the marking is opposite the
name of the candidate concerned
