Sanghvi Metal Corporation Vs Union of India & Ors
Date: August 6, 2025
Subject Matter
Inadvertent inclusion of turnover of sister concern in GSTR1: Manual Rectification of GSTR-1 allowed
Summary
The petitioner, a sole proprietorship engaged in the iron and steel trading business, challenged an appellate order that upheld a demand for tax, interest, and penalty. The demand stemmed from a discrepancy between the outward supplies declared in Fo…
FULL TEXT OF THE JUDGMENT/ORDER OF GUJARAT HIGH COURT Learned advocate Mr. Hardik Vora for the petitioner seeks permission to delete respondent Nos. 1, 2 and 3 from the cause title. Permission is granted. 2. Heard learned advocate Mr. Hardik Vora for the petitioner and learned Assistant Government Pleader Ms. Shrunjal Shah for the respondent Nos. 4 and 5. 3. Rule returnable forthw…