HC: Disallows GSTR-3B rectification for wrongful ITC utlization, Limitation Act inapplicable to Special /Local Statute

Tripura HC dismisses writ petition assailing communication by Superintendent of State Tax disallowing rectification of error in tax invoice issued by Bharati Hexacom Ltd. (principal); Notes that while filing GSTR-3B the principal inadvertently put the name of Kiran Enterprise (assessee) but the GSTIN No. reflected the name of New Kiran Enterprise (another sole proprietorship firm of assessee with same PAN); Subsequently, assessee wrongfully utilized excess input tax credit (I...