Case LawWrit Petition No.15284 of 2022
Yokohama India Private Limited Vs State of Telangana
- Court:
- High Court
- Bench:
- Telangana
- Date:
- October 31, 2022
- Type:
- Writ Petition
- Members:
- Ujjal Bhuyan
Subject
GSTR-1 cannot be rectified beyond period prescribed u/s 39(9)
Returns
Summary
Law provides for rectification of errors and omissions in the specified manner. Beyond the statutorily prescribed period, an assessee cannot be permitted to carry out rectification which would inevitably affect obligations and liabilities of other st…
Judgement
Heard Ms. K.Rajya Lakshmi, learned counsel for the petitioner; Mr. K. Raji Reddy, learned Senior Standing Counsel for Commercial Tax appearing for respondents No.1 to 3; and Mr. Swaroop Oorilla, learned counsel for respondent No.6 i.e., GST Council. 2. By filing this writ petition under Article 226 of the Constitution of India, petitioner seeks a direction to the respondents to allow amendments in…