GST Authority Must Consider Rectification Application for GSTR-1 Errors

Veeran Mehhta v. Deputy Commercial Tax Officer and Deputy State Tax Officer (Madras High Court) GST Authority must consider rectification application of Assessee due to inadvertent error made in Form GSTR-1 Summary: In the case of Veeran Mehhta v. Deputy Commercial Tax Officer and Deputy State Tax Officer (Madras High Court, Writ Petition No. 15789 of 2024), the Madras High Court addressed an issue where the petitioner, Veeran Mehhta, inadvertently filed Form GSTR-1 for the incorrect assessment period, leading to a tax liability dispute. Mehhta had correctly filed Form GSTR-3B for January 2018...