2023 (12) TMI 511 - MADRAS HIGH COURT

Rectification of uploaded GSTR-1 statement in GST portal for the periods August 2017, November 2017, December 2017 and January 2018 which involves Input Tax Credit - HELD THAT:- This Court in similar case in DEEPA TRADERS VERSUS PRINCIPAL CHIEF COMMISSIONER OF GST & CENTRAL EXCISE CHENNAI, TAMIL NADU, SUPERINTENDENT OF GST, CENTRAL EXCISE, COIMBATORE GOODS AND SERVICES TAX NETWORK (GSTN) , NEW DELHI [2023 (3) TMI 628 - MADRAS HIGH COURT] has allowed the petitioner to file the corrected GSTR-1 statement and upload the rectified GSTR-1 in GST portal.

By following the same, this Court also directs the respondent to permit the petitioner to upload the rectified GSTR-1 statement within a period of four weeks from the date of receipt of a copy of this order.

Petition disposed off.