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TMI Blog2018 (12) TMI 1223X X X X Extracts X X X X X X X X Extracts X X X X ..... a, which can lead to serious consequences cannot be rectified in the existing format in the GST portal. Learned ASG submitted that on this aspect, instructions would have to be obtained. List on 18.02.2019. - W.P.(C) 9575/2017 & CM No.38987/2017 - - - Dated:- 13-12-2018 - MR. S. RAVINDRA BHAT AND MR. PRATEEK JALAN JJ. Petitioners Through: Mr. Puneet Agrawal, Mr. Rakesh Aggarwal, Mr. San ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t in Section 39(9) to facilitate at least two rectifications within a specified period. Learned counsel for the petitioners pointed out however, that Section 39(9) is subject to Section 37 which deals with the general power of rectification and that provision does not indicate any cap. It is pointed out that both, Sections 37 and 39(9) are to be read with Rules in this case Rule 71 sub-ru ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Central Goods and Services Tax Act, 2017 read with the Removal of Difficulties Order, 2018. In these circumstances, that issue does not survive. Learned counsel for the petitioners pointed out that apart from the routine rectifications, other corrections such as inadvertent reflection of a mandatory GST registration form, as voluntary or vice versa, which can lead to serious consequences ca ..... X X X X Extracts X X X X X X X X Extracts X X X X
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