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    <title>2022 (4) TMI 192 - GUJARAT HIGH COURT</title>
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    <description>Gujarat HC allowed writ applicant one final opportunity to amend GSTR-1 returns for five invoices regarding deemed export column ticking. The department had initially permitted amendment of nine invoices, but applicant could only amend four. Court directed respondents to process the amendment request for remaining five invoices from 2019, while granting them liberty to verify details with recipients. Application disposed of with directions.</description>
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      <description>Gujarat HC allowed writ applicant one final opportunity to amend GSTR-1 returns for five invoices regarding deemed export column ticking. The department had initially permitted amendment of nine invoices, but applicant could only amend four. Court directed respondents to process the amendment request for remaining five invoices from 2019, while granting them liberty to verify details with recipients. Application disposed of with directions.</description>
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