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of <h1>Taxpayer Wins Right to Rectify GST Returns Beyond Statutory Deadline, Acknowledging Genuine Implementation Challenges in Early GST Regime</h1> <h3>Brij Systems Limited Versus The Union of India and Ors.</h3> HC permitted petitioner to rectify GSTR-1 returns for FY 2017-2018 after finding bonafide error. Despite expiry of rectification period, court recognized ... Application for rectification of returns filed for Financial Year 2017-2018 in Form GSTR-1 - rejection of application on the ground that the time to rectify had ended - HELD THAT:- The petitioner is allowed to rectify GSTR-1 for Financial Year 2017-2018. Petition disposed. Petitioner sought rectification of Form GSTR-1 for Financial Year 2017-2018; the application was rejected on the ground that the 'time to rectify had ended.' Petitioner conceded abandonment of several reliefs and limited claim to permission to rectify, asserting a 'bonafide error' and that there was 'no loss of revenue' to the exchequer. Respondent stressed the rectification was sought nearly two years later. Court observed that technicalities should not block legitimate rectification of an inadvertent error that could have cascading effects, and treated the GST Act's novelty as relevant to the mistake. Reliance was placed on prior decisions including NRB Bearings, M/s. Railroad Logistics, and Star Engineers. Result: 'petitioner is allowed to rectify GSTR-1 for Financial Year 2017-2018.'
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