High Court allows the supplier to amend the errors in GSTR-1 due to which ITC was denied to the recipients
The supplier had filed a petition seeking a writ of mandamus to allow the rectification of GSTR-1 for FY 2017-18.
The High Court held that despite there being no provisions for rectification of GSTR-1, technicalities should not hinder legitimate rectification of bonafide errors, particularly when there is no loss to the Government’s revenue.
The ruling ensures that the supply chain is not unduly burdened due to the cascading effect of an inadvertent error in return filings.
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The copy of the order is as under:
