HC allows amendment in GSTR-1 to rectify mistake of wrong GSTIN mentioned against invoices raised on purchaser

Mahalaxmi Infra Contract Ltd. Vs Goods and Services Tax Council (Jharkhand High Court)

In the instant case it appears that on account of an inadvertent error, the entry relating to Tax Invoice No. 01/2018- 19 dated 17^th January 2019 could not be reflected in the GSTR-1 filed by the petitioner against the GSTIN of Eastern Coalfields Limited (GSTIN No. 20AAACE7590E3ZX). Instead it was quoted in the GSTIN of Respondent No.6 MIPL-NKAS (JV) [GSTIN No.20AAEAM0162G1Z9] which was not the recipient of such supplies. Though

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