GST Audit for exporters are continue in all Rajasthan creating huge demand on various issue. It is high time to address these issues so that proper remedy may be available.
- RECTIFY THE FILED GSTR-1 RETURN IN ORDER TO GET ITC BENEFIT
HIGH COURT OF ORISSA allowed the assessee to rectify the filed GSTR-1 return in order to get ITC benefit even after expiry of the last date by which the rectification should have been carried out.
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 Petitioner will unnecessarily be prejudiced.
Chintamaniswar Constructions (P.) Ltd. v. Chairperson, Central Board of Indirect Taxes
W.P.(C) NO. 35262 OF 2022
Dated JULY 1, 2024
FCA B.P. MUNDRA 9314501680
ADV SAGARIKA LOYA 9704793293
ADV ATHARV MUNDRA 7014317014
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rectify the filed GSTR-1 return in order to get ITC benefit