https://www.taxtmi.com/caselaws?id=760519 Calcutta HC allowed petitioner to rectify GSTR-1 returns for October and November 2022 regarding five export invoices. Court found the error was genuine mistake discovered after partial refund order prevented online correction. Following Abdul Mannan Khan precedent, HC directed manual resubmission of corrected GSTR-1 within three weeks, with respondent required to accept and upload details to portal. Court emphasized assessees should not be prejudiced from legitimate benefits due to inadvertent human error and absence of effective statutory correction mechanism. en-us Tue, 17 Sep 2024 00:00:00 +0530 Thu, 24 Oct 2024 10:43:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760519 Calcutta HC allowed petitioner to rectify GSTR-1 returns for October and November 2022 regarding five export invoices. Court found the error was genuine mistake discovered after partial refund order prevented online correction. Following Abdul Mannan Khan precedent, HC directed manual resubmission of corrected GSTR-1 within three weeks, with respondent required to accept and upload details to portal. Court emphasized assessees should not be prejudiced from legitimate benefits due to inadvertent human error and absence of effective statutory correction mechanism. Case-Laws GST Tue, 17 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760519