HC allowed the petition for rectification of GSTR-1 form for ...

Tax Credit Rectification Permitted for Genuine GST Invoicing Errors Under Section 16(4) Despite Statutory Time Limitations

May 28, 2025

Case Laws GST HC

HC allowed the petition for rectification of GSTR-1 form for September 2020, permitting tax credit rectification beyond statutory time limits under Section 16(4) of CGST Act. The court recognized the petitioner's bonafide error in invoicing, referencing precedents from Wipro Limited and Railroad Logistics cases, which emphasized rectification of inadvertent mistakes. The decision enables the respondent to claim tax credit notwithstanding procedural time constraints, acknowledging genuine administrative errors in GST documentation.

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HC allowed the petition for rectification of GSTR-1 form for ...

Tax Credit Rectification Permitted for Genuine GST Invoicing Errors Under Section 16(4) Despite Statutory Time Limitations

May 28, 2025

Case Laws GST HC

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