In Sun Dye Chem Vs The Assistant Commissioner (ST) Madras High Court in Appeal Number : W.P. No.29676 of 2019
by Order : 06/10/2020 has held that in the absence of machinery provisions the petitioner is permitted to re-submit the annexures to Form GSTR-3B with the correct distribution of credit between IGST, SGST and CGST due to unintentional error in showing ITC on IGST instead of CGST and SGST.
