2023 (3) TMI 111

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..... TC) benefit by the principal contractor - evasion of tax or not - HELD THAT:- The fact remains that by permitting the Petitioner to rectify the above error, there will be no loss whatsoever caused to the Opposite Parties. It is not as if that there will be any escapement of tax. This is only about the ITC benefit which in any event has to be given to the Petitioner. On the contrary, if it is not .....

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..... MAN For the Petitioner : Ms. K. R. choudhury, Advocate For the Respondent : Mr. Radheyshyam Chimanta, Senior Standing Counsel for GST, Central Excise and Customs ORDER 1. The Petitioner before this Court seeks a direction to the Opposite Parties to permit the Petitioner to rectify the GST Return filed for the periods 2017-18 and 2018-19 i.e. on 16th October 2017, 25th Novemb .....

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..... ication of the Forms was crossed, then no further indulgence could be granted to the Petitioner. 5. The fact remains that by permitting the Petitioner to rectify the above error, there will be no loss whatsoever caused to the Opposite Parties. It is not as if that there will be any escapement of tax. This is only about the ITC benefit which in any event has to be given to the Petitioner. On the .....

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