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GST - Highlights / Catch Notes

Home Highlights February 2024 Year 2024 This

Amendment of form GSTR-1 - The High court, after considering the ...

GST

February 1, 2024

Amendment of form GSTR-1 - The High court, after considering the submissions and precedents, agreed with the petitioner. It noted that the GST laws should allow for the rectification of such bona fide and inadvertent errors, especially when there is no loss of revenue. The court referred to the decision in Star Engineers India Pvt. Ltd. v. Union of India and other similar cases where rectification was permitted in the absence of any revenue loss.

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