High Court Declines Post-Deadline GST Amendments: Lessons for Businesses

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 2021-2022 where erroneously at the time of filing of GSTR-1 return,...