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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        HC allowed the petition for rectification of GSTR-1 form for September 2020, permitting tax credit rectification beyond statutory time limits under Section 16(4) of CGST Act. The court recognized the petitioner's bonafide error in invoicing, referencing precedents from Wipro Limited and Railroad Logistics cases, which emphasized rectification of inadvertent mistakes. The decision enables the respondent to claim tax credit notwithstanding procedural time constraints, acknowledging genuine administrative errors in GST documentation.

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