Tripura High Court
For assessee
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Search and filter tax rulings from the Supreme Court, the High Courts, the GST Appellate Tribunal and the advance-ruling authorities.
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Search and filter tax rulings from the Supreme Court, the High Courts, the GST Appellate Tribunal and the advance-ruling authorities.
2 rulings found
Tripura High Court
Where assessee reported invoices under incorrect GSTIN in GSTR-1 due to bona fide error, while taxes were duly paid and there was no loss of revenue, statutory provisions permitting rectification of inadvertent errors in GSTR-1 and GSTR-3B were applicable despite portal constraints, authorities were accordingly directed to permit amendment or manual correction to remedy error
Madras High Court
Where petitioner’s application for fresh registration was rejected solely for non- filing of returns up to cancellation date after statutory due date for doing so had expired and no extension notification was issued, petitioner could not be compelled to do an impossible act, making rejection unsustainable and authorities were directed to reconsider subject to fulfillment of remaining registration conditions