he petitioner submitted relevant GSTR 3B returns to support the claim of inadvertent error in RCM liability mismatch . The Madras High Court has set aside a Goods and Services Tax ( GST ) demand order, specifically addressing a discrepancy in Reverse Charge Mechanism ( RCM ) liability. The court took into account the petitioner’s argument regarding inadvertent errors in filing GSTR 3B returns, prompting a remand of the matter for further consideration.