https://www.taxtmi.com/caselaws?id=405196 HC allowed the petition for rectification of a mistake in GSTR-1, where the supplier had erroneously entered the GSTIN of a purchaser in Uttar Pradesh instead of that of the purchaser in Andhra Pradesh. The Court held that, since Forms GSTR-1A and GSTR-2 are yet to be notified, the petitioner cannot be saddled with liability arising from a bona fide human error in return filing. The HC directed that the petitioner be permitted to correct the GSTIN details in the return, and accordingly allowed the petition. en-us Tue, 23 Feb 2021 00:00:00 +0530 Wed, 19 Nov 2025 16:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=405196 HC allowed the petition for rectification of a mistake in GSTR-1, where the supplier had erroneously entered the GSTIN of a purchaser in Uttar Pradesh instead of that of the purchaser in Andhra Pradesh. The Court held that, since Forms GSTR-1A and GSTR-2 are yet to be notified, the petitioner cannot be saddled with liability arising from a bona fide human error in return filing. The HC directed that the petitioner be permitted to correct the GSTIN details in the return, and accordingly allowed the petition. Case-Laws GST Tue, 23 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=405196