HC allows rectification of GSTR-1 as entries mistakenly shown in B2C instead of B2B

T.M.C. – HI – Tech Vs Assistant Commissioner State GST (Calcutta High Court) 1. This petition has been filed praying for issuance of a writ of mandamus to command the respondents to allow rectification and / or correction of the GSTR – 1 form either manually or through portal. 2. The petitioner claims to be a general works contractor engaged in different infrastructure projects of the Government including bridges. The petitioner claims that it had received a contract from Mackintosh Burn Limited being the respondent no.2 herein and while submitting GST returns for the months of Novem...