https://www.taxtmi.com/caselaws?id=434725 The HC allowed a GST return rectification after the deadline, permitting the petitioner to resubmit GSTR-1 forms under the correct category (B2B instead of B2C). The court directed opposite parties to manually receive the corrected forms and upload them on the web portal within four weeks, following a precedent set by the Madras HC. This decision enables the petitioner to avail Input Tax Credit benefits without causing prejudice to the opposite parties. en-us Wed, 22 Feb 2023 00:00:00 +0530 Thu, 26 Mar 2026 18:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434725 The HC allowed a GST return rectification after the deadline, permitting the petitioner to resubmit GSTR-1 forms under the correct category (B2B instead of B2C). The court directed opposite parties to manually receive the corrected forms and upload them on the web portal within four weeks, following a precedent set by the Madras HC. This decision enables the petitioner to avail Input Tax Credit benefits without causing prejudice to the opposite parties. Case-Laws GST Wed, 22 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434725