https://www.taxtmi.com/caselaws?id=432752 HC allowed petitioner's request to rectify GSTR-1 forms for FY 2017-18, 2018-19, and 2019-20 due to bonafide error in GSTIN mentioned on invoices. The error involved misidentification of the recipient's GSTIN, which was accepted as inadvertent under Circular No.183/15/2022-GST. The court directed revenue authorities to follow the Circular's procedure, enabling the petitioner's recipient to claim input tax credit despite the time limit in Section 16(4) CGST Act. The petition was disposed of with directions to apply the Circular beyond its stated years, extending relief to FY 2019-20 based on identical errors and principles of justice. en-us Fri, 06 Jan 2023 00:00:00 +0530 Fri, 08 Aug 2025 12:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432752 HC allowed petitioner's request to rectify GSTR-1 forms for FY 2017-18, 2018-19, and 2019-20 due to bonafide error in GSTIN mentioned on invoices. The error involved misidentification of the recipient's GSTIN, which was accepted as inadvertent under Circular No.183/15/2022-GST. The court directed revenue authorities to follow the Circular's procedure, enabling the petitioner's recipient to claim input tax credit despite the time limit in Section 16(4) CGST Act. The petition was disposed of with directions to apply the Circular beyond its stated years, extending relief to FY 2019-20 based on identical errors and principles of justice. Case-Laws GST Fri, 06 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432752