2024 (10) TMI 1102

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....r. Advocate along with Mr. A.K. Dash, Advocate For the Opposite Parties: Mr. A. Kedia, Jr. Standing Counsel ORDER This matter is taken up by hybrid mode. 2. The Petitioner before this Court seeks a direction to the Opposite Parties to permit the Petitioner to rectify the GST Return filed for the period 2020-21 and 2021-22 from B2B instead of B2C as was wrongly filed under GSTR-1 in ord....

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....ndulgence could be granted to the Petitioner. 6. The fact remains that by permitting 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 Petitio....