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2024 (1) TMI 1104 - BOMBAY HIGH COURTRecovery of tax paid - Rectification of inadvertent error in filing of GSTR-1 - ITC could not have been disallowed to Mahindra Logistics on the ground of non-reflection of the invoices in FORM-GSTR-2A of Mahindra Logistics - HELD THAT:- There appears to be an inadvertent error on the part of the petitioner in filing return in FORM-GSTR-01 and due to such defective return being filed, the Petitioner contends that it is not in a position to recover the amount from Mahindra Logistics. The appropriate course of action for the Petitioner is to file an Application for rectification of the returns which were filed in FORM GSTR- 01 and, more particularly, considering the observations as made by the Division bench in STAR ENGINEERS (I) PVT. LTD. VERSUS UNION OF INDIA, STATE OF MAHARASHTRA AND DEPUTY COMMISSIONER OF STATE TAX-GST. [2023 (12) TMI 729 - BOMBAY HIGH COURT], and after an order is passed on the Rectification Application, the inter-se issue between the Petitioner and Mahindra Logistics can be taken up by the Petitioner and appropriate claim can be raised subject to the outcome of the Rectification Application. Petition is disposed off with liberty to the Petitioner to approach the department by filing a Rectification Application so as to seek rectification of FORM-GSTR-01 for the period in question, which is permitted to be filed either through online or manual means within a period of four weeks from today.
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