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2024 (1) TMI 75 - CALCUTTA HIGH COURTSeeking permission to petitioner to amend the GSTR-1 Form either manually or online as per Section 38(5) of the GST Act, 2017 - mistake in filing the aforesaid Form was genuine and bonafide - HELD THAT:- In the interest of justice and considering the aforesaid Division Bench judgement this writ petition being WPA 27326 of 2023 is disposed of by directing both the State and Central GST authority concerned to allow the petitioner to file corrected GSTR-1 Form manually and shall take all necessary steps after receipt of such corrected Forms to be filed by the petitioner, by observing the guidelines laid down by the Division Bench of this Court in the order dated 31st October, 2023. However, since the petitioner is not an individual and it is a company and it must have been availing services of the legal professionals and tax consultants, such mistake cannot be condoned unconditionally and as such it shall pay the cost of Rs. 25,000/- to the High Court Legal Services Committee, Calcutta, within ten days from date and shall file proof of payment of the same along with the corrected GSTR-1 Form. This order has been passed allowing the petitioner to file corrected GSTR-1 Form in view of exceptional facts and circumstances.
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