Inadvertent inclusion of turnover of sister concern in GSTR-1 hence rectification of GSTR-1 permitted

Sanghvi Metal Corporation Vs Union of India & Ors (Gujarat High Court) Gujarat High Court permitted the petitioner to rectify Form GSTR-1 due to inadvertently showing the turnover of sister concern in Form GSTR-1 resulting into difference in outward supplies declared in Form GSTR-1 and Form GSTR-3B. Facts- The petitioner is a sole proprietorship concern engaged in the business of trading of iron and steel related goods and duly registered under the provisions of Central/ State Goods and Service Tax Act, 2017. The respondent No.4 issued a show-cause notice dated 29.9.2023 in Form GST DRC-01...