https://www.taxtmi.com/caselaws?id=756438 The Bombay HC allowed a petition for rectification of errors in GST returns despite non-compliance with Section 39(9) CGST Act time limitations. The court found no revenue loss to the State from the errors and relied on Star Engineers (I) Pvt Ltd. precedent, which established that tax officers should permit rectification when no revenue loss occurs. The HC directed respondents to open the portal within one week and allow petitioner to amend GSTR-1 and GSTR-3B forms within one week, disposing of the petition favorably. en-us Mon, 29 Jul 2024 00:00:00 +0530 Fri, 02 Aug 2024 09:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=756438 The Bombay HC allowed a petition for rectification of errors in GST returns despite non-compliance with Section 39(9) CGST Act time limitations. The court found no revenue loss to the State from the errors and relied on Star Engineers (I) Pvt Ltd. precedent, which established that tax officers should permit rectification when no revenue loss occurs. The HC directed respondents to open the portal within one week and allow petitioner to amend GSTR-1 and GSTR-3B forms within one week, disposing of the petition favorably. Case-Laws GST Mon, 29 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756438