GST Authority must consider the rectification application of the Assessee due to an inadvertent error made in Form GSTR-1
Last updated: 23 August 2024
Court :
Madras High Court
Brief :
The Hon'ble Madras High Court in Veeran Mehhta v. Deputy Commercial Tax Officer and Deputy State Tax Officer [Writ Petition No. 15789 of 2024 dated June 25, 2024], directed the disposal of the Order dated January 22, 2024, which was based on a belatedly filed Form GSTR-1, for the wrong assessment period. The Court further held that no recovery or coercive measures could be initiated until the Assessee's rectification petition was resolved.
Citation :
Writ Petition No. 15789 of 2024 dated June 25, 2024
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Bimal Jain
Published in GST
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