https://www.taxtmi.com/caselaws?id=447045 HC quashed the Deputy Commissioner's communication rejecting the petitioner's request to amend Form GSTR-1 for FY 2021-22 as time-barred. Interpreting Sections 37(3), 38 and 39(9)-(10) of the CGST regime purposively, HC held that bona fide and inadvertent errors in GST returns, causing no loss of revenue, must be capable of rectification and that provisos cannot defeat this legislative intent. HC observed that treating incorrect returns as immutable would lead to absurdity and is inconsistent with the GST framework's cascading effects. The respondents were directed to permit amendment/rectification of Form GSTR-1 for July 2021, November 2021 and January 2022, online or manually, within four weeks. en-us Thu, 14 Dec 2023 00:00:00 +0530 Mon, 15 Dec 2025 14:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447045 HC quashed the Deputy Commissioner's communication rejecting the petitioner's request to amend Form GSTR-1 for FY 2021-22 as time-barred. Interpreting Sections 37(3), 38 and 39(9)-(10) of the CGST regime purposively, HC held that bona fide and inadvertent errors in GST returns, causing no loss of revenue, must be capable of rectification and that provisos cannot defeat this legislative intent. HC observed that treating incorrect returns as immutable would lead to absurdity and is inconsistent with the GST framework's cascading effects. The respondents were directed to permit amendment/rectification of Form GSTR-1 for July 2021, November 2021 and January 2022, online or manually, within four weeks. Case-Laws GST Thu, 14 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447045