https://www.taxtmi.com/caselaws?id=751762 The Jharkhand HC dismissed a writ petition seeking rectification in Form GSTR-1 beyond the statutory limitation period. The petitioner-firm failed to upload invoices as B2B transactions and deposit tax liability, citing COVID-19 financial distress. The court held that Section 37 of CGST Act prohibits rectification after November 30 following the financial year. Unlike the precedent in Mahalaxmi Infra Contract Ltd., where only one invoice error existed with no payment dispute, this case involved multiple periods and non-payment of entire liability. The court refused to exercise Article 226 powers, emphasizing adherence to statutory provisions despite subsequent payment claims. en-us Tue, 02 Apr 2024 00:00:00 +0530 Wed, 30 Apr 2025 12:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751762 The Jharkhand HC dismissed a writ petition seeking rectification in Form GSTR-1 beyond the statutory limitation period. The petitioner-firm failed to upload invoices as B2B transactions and deposit tax liability, citing COVID-19 financial distress. The court held that Section 37 of CGST Act prohibits rectification after November 30 following the financial year. Unlike the precedent in Mahalaxmi Infra Contract Ltd., where only one invoice error existed with no payment dispute, this case involved multiple periods and non-payment of entire liability. The court refused to exercise Article 226 powers, emphasizing adherence to statutory provisions despite subsequent payment claims. Case-Laws GST Tue, 02 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751762