Court Allows Correction of GST Return Error Due to Mistaken Purchaser Number; No Liability for Petitioner.

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....Rectification of mistake - seeking to rectify the mistake in its GSTR-1 return, wherein it has, instead of the GST number of the purchaser in Andhra Pradesh, mentioned the GST number of the purchaser in Uttar Pradesh - the petitioner should not be mulcted with any liability on account of the bonafide, human error and the petitioner must be permitted to correct the same. - HC....