Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
Amendment of form GSTR-1 - The High court, after considering the submissions and precedents, agreed with the petitioner. It noted that the GST laws should allow for the rectification of such bona fide and inadvertent errors, especially when there is no loss of revenue. The court referred to the decision in Star Engineers India Pvt. Ltd. v. Union of India and other similar cases where rectification was permitted in the absence of any revenue loss.
Amendment of form GSTR-1 - The High court, after considering the submissions and precedents, agreed with the petitioner. It noted that the GST laws should allow for the rectification of such bona fide and inadvertent errors, especially when there is no loss of revenue. The court referred to the decision in Star Engineers India Pvt. Ltd. v. Union of India and other similar cases where rectification was permitted in the absence of any revenue loss.
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