H.R. Carriers Vs State of Karnataka
Date: November 3, 2025
Subject Matter
Rectification of GSTR-1 Beyond Statutory Deadline Permitted to Enable ITC Claim By the Recipient
Summary
The High Court has partly allowed the writ petition, directing the GST authorities to permit the petitioner to rectify clerical errors in their GSTR-1 returns for the period June 2022 to September 2022 . This rectification is intended to correct the…
FULL TEXT OF THE JUDGMENT/ORDER OF KARNATAKA HIGH COURT 1. In this petition, petitioner seeks the following reliefs: “1. Issue a writ of Mandamus or any other appropriate writ, order, or direction directing the Respondent No.2 and 3 authorities to permit the petitioner to carry out necessary amendments to the petitioners GSTR-1 returns in GSTIN 29 AAFFH2582PIZQ for the peri…