HC directs dept to consider allowing petitioner to correct Form GSTR 1 Return

Mahle Anand Termal Systems Pvt. Ltd. Vs Union of India  (Bombay High Court) In this case petitioner made inadvertent errors in GSTR-1 form wherein GSTN number of the recipient of goods was mentioned incorrectly. Leading to denial of credit to the recipient. Time limit for rectification expired. Supplier made representations, however, remained unanswered. The Hon’ble High Court directed to consider the request of the assessee in light of the ruling of the Madras High court in Pentacle Plant Machineries Pvt. Ltd. v/s. GST Council Secretariat and Sun Dye Chem v/s. Assistant Commissioner . FULL...