BOMBAY HIGH COURT DIRECTED DEPARTMENT TO PERMIT AMEND IN GSTR-1, EITHER ONLINE OR MANUAL
The Business Guardian|December 18, 2023
The Bombay High Court in the case Star Engineers (I) Pvt. Ltd. Versus Union of India observed and has directed the department to permit the petitioner or assessee to amend or rectify Form GSTR-1 for the period July 2021, November 2021, and January 2022, either online or manually.

The bench comprising of Justice G. S. Kulkarni and Justice Jitendra Jain in the case observed that the bona fide, inadvertent error in furnishing details in a GST return needs to be recognized and is permitted to be corrected by the department when, in such cases, the department is aware that there is no loss of revenue to the government.

The court stated that the free play in the joint requires eminent recognition and the department needs to avoid unwarranted litigation on issues and make the system more assessee-friendly. Thus, the approach would also foster the interest of revenue in the collection of taxes.

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