https://www.taxtmi.com/caselaws?id=448705 An inadvertent omission in FORM-GSTR-01 was said to have prevented invoices from reflecting in the recipient's FORM-GSTR-2A and led to withholding of payment. The Court noted that bona fide mistakes in GST returns may be capable of rectification and that, where no revenue loss is shown, the departmental mechanism should ordinarily allow correction. It directed the petitioner to first seek rectification of FORM-GSTR-01 before the department, and only after that exercise could the inter se claims between supplier and recipient be pursued depending on the outcome of the rectification request. en-us Mon, 15 Jan 2024 00:00:00 +0530 Wed, 23 Apr 2025 17:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448705 An inadvertent omission in FORM-GSTR-01 was said to have prevented invoices from reflecting in the recipient's FORM-GSTR-2A and led to withholding of payment. The Court noted that bona fide mistakes in GST returns may be capable of rectification and that, where no revenue loss is shown, the departmental mechanism should ordinarily allow correction. It directed the petitioner to first seek rectification of FORM-GSTR-01 before the department, and only after that exercise could the inter se claims between supplier and recipient be pursued depending on the outcome of the rectification request. Case-Laws GST Mon, 15 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448705