Star Engineers (I) Pvt. Ltd. Vs Union of India
Date: December 13, 2023
Subject Matter
Inadvertent errors in filing returns should be permitted to be rectified even after the due date, provided there is no loss of revenue to the government
Summary
The petitioner in this case had requested approval to modify/amend Form GSTR-1 for the financial year 2021-2022, as they had inadvertently reported the GSTINs of third-party vendors instead of the actual recipient, Bajaj Auto Limited. Despite the abs…
FULL TEXT OF THE JUDGMENT/ORDER OF BOMBAY HIGH COURT 1. This petition under Article 226 of the Constitution of India essentially challenges a communication dated 27 September 2023 issued by the respondent-Deputy Commissioner, State Tax, whereby on 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…