Assessee allowed to rectify its GST Returns after the deadline

Shiva Jyoti Construction Vs The Chairperson, Central Board of Excise & Customs and others (Orissa High Court)

The Hon’ble Orissa High Court in the matter of M/s. Shiva Jyoti Construction v. The Chairperson, Central Board of Excise & Customs and others [W.P. (C) No. 18216 of 2017 dated January 12, 2023] permitted the assessee to rectify its Goods and Services Tax (“GST”) Returns filed for the months of September 2017 and March 2018, in order to claim Please become a Premium member. If you are already a Premium member, login here to access the full content.