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TMI Blog2024 (1) TMI 75X X X X Extracts X X X X X X X X Extracts X X X X ..... ide - HELD THAT:- In the interest of justice and considering the aforesaid Division Bench judgement this writ petition being WPA 27326 of 2023 is disposed of by directing both the State and Central GST authority concerned to allow the petitioner to file corrected GSTR-1 Form manually and shall take all necessary steps after receipt of such corrected Forms to be filed by the petitioner, by observi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... For the State : Mr. Anirban Ray, Ld. Govt. Pleader Md. T. M. Siddiquui, Mr. T. Chakraborty, Mr. S. Sanyal. Heard learned advocates appearing for the parties. By this writ petition petitioner has prayed for relief of direction upon the respondent GST authority concerned to allow the petitioner to amend the GSTR-1 Form either manually or online as per Section 38(5) of the GST Act, 2017. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... et aside and the writ petition stands disposed of by directing the appropriate respondent to permit the appellant to file corrected GSTR-1 Form manually and the appropriate authority of the respondent department is directed to receive the forms manually and requisite details shall be uploaded in the web portal of the department within a period of six weeks from the date of such manual forms are su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ve been availing services of the legal professionals and tax consultants, such mistake cannot be condoned unconditionally and as such it shall pay the cost of Rs. 25,000/- to the High Court Legal Services Committee, Calcutta, within ten days from date and shall file proof of payment of the same along with the corrected GSTR-1 Form. This order has been passed allowing the petitioner to file corr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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