TMI Blog2024 (2) TMI 419X X X X Extracts X X X X X X X X Extracts X X X X ..... scussed in the decision of this Court in Star Engineers (I) Pvt. Ltd. [ 2023 (12) TMI 729 - BOMBAY HIGH COURT] , it is opined that the Petitioner needs to be permitted to correct the bonafide mistakes, more particularly considering that there is no loss of revenue to the Department. It is deemed appropriate to dispose of this Petition - petition disposed off. - G. S. KULKARNI FIRDOSH P. POONIWALLA, JJ. For the Petitioner : Mr. Ishaan V. Patkar a/w Mr. Durgesh G. Desai a/w M/s. Alaksha Legal. For the State : Mrs. Jyoti Chavan, Addl. G.P. a/w Mr. Himanshu Takke, A.G.P. P.C. 1. This Petition under Article 226 of the Constitution of India is filed praying for the following reliefs: A. that the Hon'ble ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gures in the GSTR-3B. 3. On 19th May 2022, a show cause notice was issued to the Petitioner reiterating the contents of the pre show cause notice. On 13th June 2022, the Petitioner filed its reply to the show cause notice submitting all material showing that there was an error in the E-way bill and that it was an inadvertent mistake. All the relevant documents were also submitted to show that the Petitioner had already reversed inward tax credit. Thus, the e-way bill, documents relevant to the mistake and other invoices from the customer with their E-way bills were all submitted for consideration of the Designated Officer in reply to the show cause notice. The Petitioner submitted additional documents as also submissions on the E-way Bil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of India and Ors. in Writ Petition No. 15368 of 2023. 7. On the other hand, Ms. Chavan, Additional G.P., would not dispute that the Petitioner s reply to the show cause notice explained the inadvertent error and that the same should have been considered by the Designated Officer in passing the impugned order. She would fairly submit that, in the event there is a bonafide mistake the principles of law as laid down by this Court cannot be disputed, and an opportunity can be made available to the Petitioner to rectify such mistakes. 8. We have heard the learned counsel for the parties and perused the documents on record. There is much substance in the contention raised on behalf of the Petitioner. It appears that there is a clear ..... X X X X Extracts X X X X X X X X Extracts X X X X
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