https://www.taxtmi.com/caselaws?id=446827 The dominant issue was whether a registered person could be permitted to rectify and re-upload GSTR-1 for specified tax periods on the GST portal where the error affected corresponding ITC. Relying on its earlier ruling in a similar fact situation, the HC held that portal limitations should not defeat statutory compliance when the taxpayer seeks to correct returns to reflect the accurate tax position. The respondent was therefore directed to allow uploading of the rectified GSTR-1 within four weeks, and the petition was disposed of accordingly. en-us Wed, 22 Nov 2023 00:00:00 +0530 Fri, 26 Dec 2025 14:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446827 The dominant issue was whether a registered person could be permitted to rectify and re-upload GSTR-1 for specified tax periods on the GST portal where the error affected corresponding ITC. Relying on its earlier ruling in a similar fact situation, the HC held that portal limitations should not defeat statutory compliance when the taxpayer seeks to correct returns to reflect the accurate tax position. The respondent was therefore directed to allow uploading of the rectified GSTR-1 within four weeks, and the petition was disposed of accordingly. Case-Laws GST Wed, 22 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446827