Anvita Associates Vs Union of India
Date: January 14, 2024
Subject Matter
Revenue should recognize genuine errors and permit rectification of returns when there is no loss of revenue to the government.
Summary
In the case of Anvita Associates vs. Union of India, the Bombay High Court addressed issues related to GST returns, specifically inadvertent errors in GSTR-1 filings concerning supply to Mahindra Logistics. The petitioner sought relief for shortfall…
FULL TEXT OF THE JUDGMENT/ORDER OF BOMBAY HIGH COURT 1. We have heard Mr.Bapat, learned Counsel for the Petitioner and Vyas, learned Counsel for Respondent-State. 2. This Petition seeks several reliefs in the context of the GST returns which were filed by the Petitioner in FORM-GSTR-01. The issue as raised by the Petitioner is in regard to the supply that has been made to Respondent 5- Mahindra Lo…