2024 (2) TMI 853

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.... Dev Shanmuga i/b. Mr. Sriram Sridharan. For the Respondent : Mr. Karan Adik a/w. Mr. Ram Ochani. For the State :Ms. Shruti D. Vyas, Addl. G.P. a/w. Ms. P.J. Gavhane, AGP. For the Respondent no. 4: Mr. Shamiana H. i/b. MAX Legal. ORAL JUDGMENT :   (PER G.S. KULKARNI, J.) 1. Rule. Returnable forthwith. Respondents waive service. By consent of the parties, heard finally. 2.....

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....the petitioner to alter/amend the invoice details pertaining to F.Y. 2017-18 in GSTR-1 for the month of December, 2019. The letter is addressed by the petitioner to respondent no. 2 to provide the petitioner of an option of amending the said invoices. 4. It is the case of the petitioner that during the pendency of the said application, the petitioner received confirmation from the job workers c....

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...., it is contended that on 9 May, 2022, the petitioner obtained a certificate from its Chartered Accountant, certifying that the petitioner had duly discharged GST on the transaction in dispute. The said certificate was stated to be shared by the petitioner with respondent no. 4 on 23 August, 2022, however, no response was received. It is in these circumstances, the present petition is filed prayin....

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.... provisions of the CGST Act had observed that in cases where there was a bonafide error in filing of the return and when there was no loss of revenue caused to the Government/exchequer, the technicalities on any legitimate rectification ought not to come in the way of the assessee, so as to suffer an inadvertent error, which would have a cascading effect. In our opinion, the present situation as b....