Bombay High Court Allows Assessee to Rectify GSTR-1

Anvita Associates Vs Union of India (thr. Revenue Secretary) & Ors. (Bombay High Court) Introduction: The Bombay High Court recently addressed issues related to GST returns in the case of Anvita Associates vs. Union of India. The petitioner sought relief concerning inadvertent errors in GSTR-1 filings, specifically regarding supply to Mahindra Logistics. The court’s decision allowed rectification of the error and addressed the dispute over Rs. 27,05,105 with Mahindra Logistics. Detailed Analysis: The petitioner contended that the shortfall in payment by Mahindra Logistics was due to ...