Court :
Calcutta High Court
Brief :
The Hon’ble Calcutta High Court in Abdul Mannan Khan v. the GST Council &Ors. [WPA 236 of 2020 dated January 04, 2021] declined to interfere in a matter and dismissed the petition of the assessee seeking rectification of the Form GSTR-1 for the period of January 2018 to March 2018, on the ground that the statute has provided a period of limitation for seeking rectification and held that the Court cannot condone the limitation period provided for rectification of GSTR-1 Form as per Section 37 of the under Central Goods and Services Tax Act, 2017 (“the CGST Act”) and condoning such delay would make the provision otiose and open the floodgates for similar cases.
Citation :
WPA 236 of 2020 dated January 04, 2021
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