Assessee permitted to rectify its GSTR-1 for FY 17-18 & 18-19 to avail ITC benefits

Y. B. Constructions Pvt. Ltd. Vs Union of India (Orissa High Court)

The Hon’ble Orissa High Court in M/s. Y. B. Constructions Pvt. Ltd. v. Union of India and others [W.P.(C) No.12232 of 2021 dated February 22, 2023] has permitted the assessee to rectify the error of mentioning B2C instead of B2B in Form GSTR-1 at the time of filing of returns, holding that the assessee would be prejudiced if it is not allowed to avail the benefits of Please become a Premium member. If you are already a Premium member, login here to access the full content.