Error in GSTR-1 & Rectified in GSTR 3B & GSTR-9: HC directs AO for reconsideration

Amarjyothi Carrying Corporation Vs Assistant Commissioner (ST) (Madras High Court) In the case of Amarjyothi Carrying Corporation vs Assistant Commissioner (ST) heard by the Madras High Court, the petitioner challenged an order dated 28.07.2023 primarily on the grounds of lack of reasonable opportunity. The case pertains to errors in filing GSTR-1 for October 2019, which were rectified in subsequent returns, GSTR 3B and GSTR 9. Background: The petitioner, a registered entity under GST laws, operates in the transportation of goods sector. It was discovered that while filing the GSTR-1 return f...