2023 (3) TMI 111

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....ior Standing Counsel for GST, Central Excise and Customs ORDER 1. The Petitioner before this Court seeks a direction to the Opposite Parties to permit the Petitioner to rectify the GST Return filed for the periods 2017-18 and 2018-19 i.e. on 16th October 2017, 25th November 2017, 30th January 2018 and 30th March, 2019 in Form- B2B instead of B2C as was wrongly filed under GSTR-1 in order to get....

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....tting the Petitioner to rectify the above error, there will be no loss whatsoever caused to the Opposite Parties. It is not as if that there will be any escapement of tax. This is only about the ITC benefit which in any event has to be given to the Petitioner. On the contrary, if it is not permitted, then the Petitioner will unnecessarily be prejudiced. 6. In similar circumstances, the Madras Hig....