Taxpayer should be permitted to correct inadvertent error in Form GSTR-1

Star Engineers (I) Pvt. Ltd. Vs Union of India (Bombay High Court) Bombay High Court held that department should permit to correct any bonafide, inadvertent error incurred while furnishing details in Form GSTR-1 particularly when department is aware that there is no loss of revenue. Facts- This petition under Article 226 of the Constitution of India essentially challenges a communication dated 27 September 2023 issued by the respondent-Deputy Commissioner, State Tax, whereby on an application of the petitioner for seeking approval to modify / amend FORM GSTR-1 for financial year 2021-2022 date...