2024 (1) TMI 75

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..... T. M. Siddiquui, Mr. T. Chakraborty, Mr. S. Sanyal. Heard learned advocates appearing for the parties. By this writ petition petitioner has prayed for relief of direction upon the respondent GST authority concerned to allow the petitioner to amend the GSTR-1 Form either manually or online as per Section 38(5) of the GST Act, 2017. Petitioner submits that the mistake in filing the aforesaid For .....

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..... riate respondent to permit the appellant to file corrected GSTR-1 Form manually and the appropriate authority of the respondent department is directed to receive the forms manually and requisite details shall be uploaded in the web portal of the department within a period of six weeks from the date of such manual forms are submitted. Consequently, the connected application stands disposed of." M .....

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..... istake 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.
Case laws, D .....

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