Manual rectification of Form GSTR-1 allowed by the High Court
[Vadehra Builders (P.) Ltd. v. Union of India [2019] 111 taxmann.com 330 (Delhi)]
Taking the view considered by the High Court of Andhra Pradesh in Panduranga Stone Crushers v. Union of India[2019] 108 taxmann.com 511 (Andhra Pradesh)], wherein the Court permitted the
assessee to manually rectify the Form GSTR-3B, the Honorable Court through an interim relief and subject to final outcome of writ petition, permitted the assessee to manually rectify the return in Form GSTR-1 for the month of November, 2017.
[Vadehra Builders (P.) Ltd. v. Union of India [2019] 111 taxmann.com 330 (Delhi)]
Taking the view considered by the High Court of Andhra Pradesh in Panduranga Stone Crushers v. Union of India[2019] 108 taxmann.com 511 (Andhra Pradesh)], wherein the Court permitted the
assessee to manually rectify the Form GSTR-3B, the Honorable Court through an interim relief and subject to final outcome of writ petition, permitted the assessee to manually rectify the return in Form GSTR-1 for the month of November, 2017.
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