Case Law Details
Mahle Anand Termal Systems Pvt. Ltd. Vs Union of India (Bombay High Court)
In this case petitioner made inadvertent errors in GSTR-1 form wherein GSTN number of the recipient of goods was mentioned incorrectly. Leading to denial of credit to the recipient. Time limit for rectification expired. Supplier made representations, however, remained unanswered. The Hon’ble High Court directed to consider the request of the assessee in light of the ruling of the Madras High court in Pentacle Plant Machineries Pvt. Ltd. v/s. GST Council Secretariat and Sun Dye Chem v/s. Assistant Commissioner .
FULL TEXT OF THE JUDGMENT/ORDER OF BOMBAY HIGH COURT
1. Raichandani, learned counsel for the petitioner seeks to delete the respondent nos.6 and 7 in the cause title. Leave to amend is granted. The amendment to be carried out within one week from today. Re-verification is dispensed with.
2. Mr.Mishra, learned counsel for the respondent nos.1 to 5 waives service. Ms. Solunke, learned AGP for the respondent no. 4 waives service. By consent of parties, the petition is heard finally.
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