https://www.taxtmi.com/caselaws?id=446547 Punjab and Haryana HC allowed petition seeking correction of Form GSTR-1 for December 2017 export supply details. Following Madras HC precedent in Sun Dye Chem case, court found technical dismissal by department inappropriate. Despite revision deadline expiring on 31.03.2019, court permitted petitioner to re-submit corrected Form GSTR-1 within four weeks. Respondents directed to accept manual applications and upload corrected forms on web portal to enable refund processing under Central GST Act 2017. en-us Thu, 05 Oct 2023 00:00:00 +0530 Thu, 26 Mar 2026 18:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446547 Punjab and Haryana HC allowed petition seeking correction of Form GSTR-1 for December 2017 export supply details. Following Madras HC precedent in Sun Dye Chem case, court found technical dismissal by department inappropriate. Despite revision deadline expiring on 31.03.2019, court permitted petitioner to re-submit corrected Form GSTR-1 within four weeks. Respondents directed to accept manual applications and upload corrected forms on web portal to enable refund processing under Central GST Act 2017. Case-Laws GST Thu, 05 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446547