Wipro Limited India Vs Asst Commr, Central Tax
Date: January 6, 2023
Subject Matter
Rectification of wrongly entered GSTIN numbers in the invoices (bonafide error) belonging to FYs 2017-2020 allowed
Summary
A perusal of the Invoiceswill indicate that while supplies are made by the petitioner to M/s.ABB Global Industries and Services Private Limited, the GSTIN Number mentioned in the Invoices has been incorrectly shown as that of ABB India Limited, which…
FULL TEXT OF THE JUDGMENT/ORDER OF KARNATAKA HIGH COURT In this petition, petitioner has sought for the following reliefs:- “a) To issue order(s), directions, writ(s) in the nature of mandamus, directing Respondent No.1 to allow the petitioner access to the GST portal in order to the rectify form GSTR-1 uploaded between FY 2017-18 and 2018-19 with respect to those invoices issued to the Reci…