Calcutta HC Allows Manual GSTR-1 Amendment Post-Deadline

Abdul Mannan Khan Vs Goods and Services Tax Council & Ors. (Calcutta High Court) Calcutta High Court, in a significant ruling in the case of Abdul Mannan Khan Vs Goods and Services Tax Council & Ors., has overturned a Single Bench order, directing GSTN authorities to permit the manual amendment of GSTR-1 Forms even after the prescribed due date. This decision, delivered in an intra-Court appeal, underscores the judiciary’s stance against prejudicing assessees from availing legitimate input tax credit due to technical or procedural impediments. The appellant, Abdul Mannan Khan, ha...