Rectification of return allowed by Bombay high court
In this case rectification was allowed by the court. We have very strong jurisprudence related to the rectification in bona fide cases.
Case Details-
Start Engineers Pvt Ltd
Versus
Union of India
Category – CE Rectification of returns 1
Ranking *****
Facts-
An application of the petitioner for seeking approval to modify / amend FORM GSTR-1 for financial year 2021-2022 dated 11 September 2023, the petitioner has been informed that such a request for amendment of Form GSTR-1 cannot be approved considering that the matter is time barred and accordingly, the petitioner’s application would stand rejected.
The aforesaid request was rejected with a reply given below.
Observation-
The honourable court allowed the rectification. In this case there was no loss of revenue thus the amendment was allowed.
You can read a whole article on other cases where the rectification was allowed by the honourable court.
Read a copy of judgment-
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