In this case rectification was allowed by the court. We have very strong jurisprudence related to the rectification in bona fide cases.
Table of Contents
Case Details-
Start Engineers Pvt Ltd
Versus
Union of India
Category – CE Rectification of returns 1
Ranking *****
Facts-
An application of the petitioner for seeking approval to modify / amend FORM GSTR-1 for financial year 2021-2022 dated 11 September 2023, the petitioner has been informed that such a request for amendment of Form GSTR-1 cannot be approved considering that the matter is time barred and accordingly, the petitioner’s application would stand rejected.
The aforesaid request was rejected with a reply given below.
Observation-
The honourable court allowed the rectification. In this case there was no loss of revenue thus the amendment was allowed.
You can read a whole article on other cases where the rectification was allowed by the honourable court.
Read a copy of judgment-
