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HC allows amendment in GSTR-1 to rectify mistake of wrong GSTIN mentioned against invoices raised on purchaser
Case Law Details
- Case Name
- Mahalaxmi Infra Contract Ltd. Vs Goods and Services Tax Council through the Secretary (Jharkhand High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Jharkhand High Court
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Mahalaxmi Infra Contract Ltd. Vs Goods and Services Tax Council (Jharkhand High Court)
In the instant case it appears that on account of an inadvertent error, the entry relating to Tax Invoice No. 01/2018- 19 dated 17th January 2019 could not be reflected in the GSTR-1 filed by the petitioner against the GSTIN of Eastern Coalfields Limited (GSTIN No. 20AAACE7590E3ZX). Instead it was quoted in the GSTIN of Respondent No.6 MIPL-NKAS (JV) [GSTIN No.20AAEAM0162G1Z9] which was not the recipient of such supplies. Though, Respondent No.5 availed of such input tax credit bona fide bel...
