https://www.taxtmi.com/caselaws?id=433134 HC allowed the writ petition, holding that the taxpayer's erroneous reporting of certain supplies as B2C instead of B2B in GSTR-1 for September 2017 and March 2018 was a rectifiable technical mistake and that permitting correction would cause no revenue loss or tax evasion. The rejection letters issued by the tax authorities were quashed. HC directed the authorities to accept, manually, the corrected B2B details in GSTR-1 for the relevant periods, thereby enabling the taxpayer to obtain the corresponding ITC. The petition was accordingly disposed of. en-us Thu, 12 Jan 2023 00:00:00 +0530 Thu, 26 Mar 2026 18:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433134 HC allowed the writ petition, holding that the taxpayer's erroneous reporting of certain supplies as B2C instead of B2B in GSTR-1 for September 2017 and March 2018 was a rectifiable technical mistake and that permitting correction would cause no revenue loss or tax evasion. The rejection letters issued by the tax authorities were quashed. HC directed the authorities to accept, manually, the corrected B2B details in GSTR-1 for the relevant periods, thereby enabling the taxpayer to obtain the corresponding ITC. The petition was accordingly disposed of. Case-Laws GST Thu, 12 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433134