https://www.taxtmi.com/caselaws?id=771614 Karnataka HC allowed petition for rectification of GSTR-1 form uploaded for September 2020 regarding invoices issued to respondent, enabling tax credit despite time limits under Section 16(4) CGST Act. Court relied on Wipro Limited precedent and Bombay HC decision in Railroad Logistics, holding bonafide errors in GSTIN numbers constitute inadvertent mistakes warranting rectification under applicable circular. Petition disposed with directions to respondent for necessary rectification. en-us Tue, 22 Apr 2025 00:00:00 +0530 Wed, 28 May 2025 08:26:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771614 Karnataka HC allowed petition for rectification of GSTR-1 form uploaded for September 2020 regarding invoices issued to respondent, enabling tax credit despite time limits under Section 16(4) CGST Act. Court relied on Wipro Limited precedent and Bombay HC decision in Railroad Logistics, holding bonafide errors in GSTIN numbers constitute inadvertent mistakes warranting rectification under applicable circular. Petition disposed with directions to respondent for necessary rectification. Case-Laws GST Tue, 22 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771614