Aberdare Technologies Pvt Ltd & Anr Vs Central Board of Indirect Taxes & Customs
Date: July 29, 2024
Subject Matter
GST return rectification after the statutory deadline is allowed if there is no revenue loss
Summary
The case involves a petitioner (Mr. Chandrashekhar) who seeks permission to rectify errors in GST returns (Form GSTR-1) filed for specific months (July 2021, November 2021, and January 2022). The petitioner acknowledged that errors occurred but noted…
FULL TEXT OF THE JUDGMENT/ORDER OF BOMBAY HIGH COURT 1 On 1st July 2024, the following order came to be passed: “1. Mr. Chandrashekhar states that he shall appear for Respondent No.1. Ms. Vyas at the request of this Court agrees to appear for Respondent Nos.2 and 3. As regards Respondent No.4, Mr. Sarda, on instructions, states have been served some time in May 2024. 2. Petitioner has filed…