Railroad Logistics (India) Pvt. Ltd. Vs Union of India
Date: January 14, 2024
Subject Matter
Taxpayer should be allowed to rectify the error in the form GSTR-1 if it is a bona fide mistake and there is no loss of revenue to the exchequer
Summary
The petitioner, who is registered under the Central Goods and Service Tax Act, filed a petition seeking to amend its form GSTR-1 for the period from April 2018 to March 2019, involving Input Tax Credit of Rs. 25,11,084/-. The petitioner claimed to ha…
FULL TEXT OF THE JUDGMENT/ORDER OF BOMBAY HIGH COURT 1. Rule, made returnable forthwith. Respondents waive service. By consent of the parties, heard finally. 2. This petition filed under Article 226 of the Constitution of India has prayed for the following reliefs: “a. That this Honourable Court be pleased to issue a writ in the nature of mandamus or any other writ, order or direction under…