https://www.taxtmi.com/caselaws?id=762471 The HC dismissed a writ petition seeking permission to rectify GST number errors in GSTR-1 return for invoices dated 13.05.2021 after the statutory limitation period expired. The petitioner had erroneously mentioned Mumbai as point of sale instead of Delhi and wrong GST number, preventing the purchaser from availing input tax credit. The court held that GST provisions create a cascading system where errors in initial returns affect subsequent processes. Following Supreme Court precedent in Bharti Airtel case, the court ruled that rectification is only permitted within statutory timelines under Section 37(3) read with Section 16(4) of CGST Act, 2017, as the correction deadline of 30.11.2022 had passed. en-us Thu, 14 Nov 2024 00:00:00 +0530 Fri, 27 Jun 2025 14:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762471 The HC dismissed a writ petition seeking permission to rectify GST number errors in GSTR-1 return for invoices dated 13.05.2021 after the statutory limitation period expired. The petitioner had erroneously mentioned Mumbai as point of sale instead of Delhi and wrong GST number, preventing the purchaser from availing input tax credit. The court held that GST provisions create a cascading system where errors in initial returns affect subsequent processes. Following Supreme Court precedent in Bharti Airtel case, the court ruled that rectification is only permitted within statutory timelines under Section 37(3) read with Section 16(4) of CGST Act, 2017, as the correction deadline of 30.11.2022 had passed. Case-Laws GST Thu, 14 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762471