2024 (1) TMI 75

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Anirban Ray, Ld. Govt. Pleader Md. T. M. Siddiquui, Mr. T. Chakraborty, Mr. S. Sanyal. Heard learned advocates appearing for the parties. By this writ petition petitioner has prayed for relief of direction upon the respondent GST authority concerned to allow the petitioner to amend the GSTR-1 Form either manually or online as per Section 38(5) of the GST Act, 2017. Petitioner submits tha....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... petition stands disposed of by directing the appropriate respondent to permit the appellant to file corrected GSTR-1 Form manually and the appropriate authority of the respondent department is directed to receive the forms manually and requisite details shall be uploaded in the web portal of the department within a period of six weeks from the date of such manual forms are submitted. Consequently....