P&H HC allows resubmission of corrected GSTR-1 after the expiry of time

Satyam Auto Components Pvt. Ltd. Vs Union of India and others (Punjab and Haryana High Court)

In a huge relief for tax payers, Hon’ble Punjab and Haryana High Court while allowing the Writ of mandamus directed the Tax authorities to allow the petitioner to file correct details of GSTR-01 for the Month of December 2017 despite the fact that the last date for revising GSTR-1 got expired on 31.03.2019.

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