Case Law Details
Case Name : Bar Code India Limited Vs Union of India and others (Punjab and Haryana High Court)
Related Assessment Year :
Courts :
All High Courts Punjab and Haryana HC
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Bar Code India Limited Vs Union of India and others (Punjab and Haryana High Court)
Parties and Basic Details
FedEx Express Transportation & Supply Chain Services (India) Private Limited (Receiver of GST ITC i.e. Purchaser)
1. Issue: Whether the petitioner i.e. Seller could rectify/amend the GST number of a purchaser in GSTR-1 for invoices raised in May 2021, after the statutory timeline for corrections had expired. Petitioner company (BARCODE INDIA LIMITED) issued three invoices to the purchaser (FedEx) for financial year 2021-20
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