HC allows rectification of GSTR-1 as entries mistakenly shown in B2C instead of B2B

T.M.C. – HI – Tech Vs Assistant Commissioner State GST (Calcutta High Court)

1. This petition has been filed praying for issuance of a writ of mandamus to command the respondents to allow rectification and / or correction of the GSTR – 1 form either manually or through portal.

2. The petitioner claims to be a general works contractor engaged in different infrastructure projects of the Government including bridges. The petitioner claims that it had received a contract from Mackint

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