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-caus

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