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2024 (2) TMI 57 - HC - GSTAmendment of form GSTR-1 for the period from April 2018 to March 2019 which involves Input Tax Credit - primary prayer of the petitioner is that the respondents need to permit the petitioner to amend its form GSTR-01 for financial year 2018-19 so that its client is able to claim the Input Tax Credit - HELD THAT:- The notices were issued purely on the mistakes which had happened at the petitioner’s end in submitting the returns in form GSTR-01 in which the mismatch had occurred in the GST in numbers. It appears to be not in dispute that this is not a case where any loss of revenue would be caused to the department as already tax has been paid. Once a bona fide mistake of such nature has occurred, it needs to be rectified and more particularity, considering the observations as made by this Court in Star Engineer India Pvt. Ltd. [2023 (12) TMI 729 - BOMBAY HIGH COURT] as there is no loss of revenue, in the event such rectification is permitted to the petitioner. This petition is disposed off by directing the respondents to permit the petitioner to amend and rectify form GSTR-1 for the period in question for financial year 2018-19, either through online or manual means, within a period of four weeks from the date a copy of this order is placed before authorities.
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