Yokohama India Private Limited Vs State of Telangana
Date: October 31, 2022
Court: High Court
Bench: Telangana
Type: Writ Petition
Judge(s)/Member(s): Ujjal Bhuyan
Subject Matter
GSTR-1 cannot be rectified beyond period prescribed u/s 39(9)
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…
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…