Case LawWPA No. 236 of 2020
Abdul Mannan Khan Vs GST Council
- Court:
- High Court
- Bench:
- Calcutta
- Date:
- January 4, 2021
- Type:
- Writ Petition
- Members:
- Shekhar B. Saraf
Subject
GSTR1 cannot be amended after expiry of time as stated under proviso to Section 37(3)
Summary
The case of the petitioner is that inadvertently a particular sale made to M/s. Bharat Exports was uploaded as unregistered sale though the said company was a registered company. Subsequently, in September 2019, that is, after 1½ years of the…
Judgement
This is an application under Article 226 of the Constitution of India wherein the writ petitioner is aggrieved by a communication dated November 26, 2019 of the SGST authorities with regard to the rejection of the claim of the petitioner for rectification of accounts for the period of January 2018 to March 2018. The case of the petitioner is that inadvertently a particular sale made to M/s. Bharat…