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Case Law Details

Case Name : NRB Bearings Ltd. Vs Commissioner of State Tax (Bombay High Court)
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NRB Bearings Ltd. Vs Commissioner of State Tax (Bombay High Court)

Introduction: The Bombay High Court recently deliberated on a petition seeking rectification of Form GSTR-1 for the fiscal year 2017-2018. The petitioner, NRB Bearings Ltd., pursued amendments to correct clerical errors and enable the availing of input tax credit (ITC) amounting to Rs. 64,36,188.

Detailed Analysis: NRB Bearings Ltd. approached the jurisdictional officer to rectify invoice details in GSTR-1 for the peri

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