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    <title>Court Allows Rectification for GSTR-1 Filing Error Affecting ITC; Judgment on Legal Challenges Reserved for Future.</title>
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    <description>Rectification of inadvertent error in filing of GSTR-1 - Denial of ITC to the buyer of goods for non-reflection of the invoices in FORM-GSTR-2A - The court granted liberty to the petitioner to file the Rectification Application either online or manually within four weeks. The decision on this application will determine the petitioner&#039;s subsequent claims against the department or Mahindra Logistics. The court left all legal contentions, including the challenge to the vires of the provisions, open for future consideration. - HC</description>
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      <description>Rectification of inadvertent error in filing of GSTR-1 - Denial of ITC to the buyer of goods for non-reflection of the invoices in FORM-GSTR-2A - The court granted liberty to the petitioner to file the Rectification Application either online or manually within four weeks. The decision on this application will determine the petitioner&#039;s subsequent claims against the department or Mahindra Logistics. The court left all legal contentions, including the challenge to the vires of the provisions, open for future consideration. - HC</description>
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