https://www.taxtmi.com/caselaws?id=777347 HC quashed the impugned recovery order and allowed the petitioner to rectify an inadvertent clerical error in outward supplies by filing a corrected GSTR-1 within four weeks. The court found the petitioner had mistakenly reported a sister concern's turnover for Q3 FY 2017-18; the respondent must manually accept and process the rectified GSTR-1 in accordance with law. The challenge to disallowance of excess ITC was disposed by permitting correction rather than sustaining the recovery order. en-us Thu, 07 Aug 2025 00:00:00 +0530 Thu, 28 Aug 2025 08:32:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777347 HC quashed the impugned recovery order and allowed the petitioner to rectify an inadvertent clerical error in outward supplies by filing a corrected GSTR-1 within four weeks. The court found the petitioner had mistakenly reported a sister concern's turnover for Q3 FY 2017-18; the respondent must manually accept and process the rectified GSTR-1 in accordance with law. The challenge to disallowance of excess ITC was disposed by permitting correction rather than sustaining the recovery order. Case-Laws GST Thu, 07 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777347