https://www.taxtmi.com/caselaws?id=802269 Legally permissible corrections to GSTR-1 entries must be considered in assessment, rectification and appellate proceedings involving reverse-charge reporting. Failure to consider such a correction can vitiate an assessment for non-application of mind. Fresh consideration requires verification of amended returns, an opportunity for a hearing and a reasoned order before determining the tax liability. en-us Tue, 27 Oct 2026 00:00:00 +0530 Tue, 03 Nov 2026 14:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=802269 Legally permissible corrections to GSTR-1 entries must be considered in assessment, rectification and appellate proceedings involving reverse-charge reporting. Failure to consider such a correction can vitiate an assessment for non-application of mind. Fresh consideration requires verification of amended returns, an opportunity for a hearing and a reasoned order before determining the tax liability. Case-Laws GST Tue, 27 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=802269