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2024 (2) TMI 853 - BOMBAY HIGH COURTDisallowance of ITC - mismatch between GSTR-3B and GSTR- 2A - Rectification of GSTR-1 return - case of the petitioner is that the petitioner approached the jurisdictional officer/respondent no. 2 to allow the petitioner to alter/amend the invoice details pertaining to F.Y. 2017-18 in GSTR-1 for the month of December, 2019 - HELD THAT:- The petitioner has placed reliance on the decision in the case of 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] wherein similar issues had fell for consideration of this Court. The court considering the provisions of the CGST Act had observed that in cases where there was a bonafide error in filing of the return and when there was no loss of revenue caused to the Government/exchequer, the technicalities on any legitimate rectification ought not to come in the way of the assessee, so as to suffer an inadvertent error, which would have a cascading effect. The present situation as brought before the Court is certainly covered as discussed by the Court in Star Engineers (I) Pvt. Ltd. The petition is allowed by permitting the petitioner to rectify the GSTR-1 for the period 2017-18.
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