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TMI Blog2024 (2) TMI 853X X X X Extracts X X X X X X X X Extracts X X X X ..... TATE OF MAHARASHTRA AND DEPUTY COMMISSIONER OF STATE TAX-GST [ 2023 (12) TMI 729 - BOMBAY HIGH COURT ] wherein similar issues had fell for consideration of this Court. The court considering the provisions of the CGST Act had observed that in cases where there was a bonafide error in filing of the return and when there was no loss of revenue caused to the Government/exchequer, the technicalities on any legitimate rectification ought not to come in the way of the assessee, so as to suffer an inadvertent error, which would have a cascading effect. The present situation as brought before the Court is certainly covered as discussed by the Court in Star Engineers (I) Pvt. Ltd. The petition is allowed by permitting the petitioner to rectify ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... no. 2 to provide the petitioner of an option of amending the said invoices. 4. It is the case of the petitioner that during the pendency of the said application, the petitioner received confirmation from the job workers confirming that they have not availed the input tax credit. On 6 January, 2022, an application was filed before the Central Jurisdictional Commissionerate/respondent no. 4 in relation to the disallowance of credit to respondent no. 4 on account of the mismatch between GSTR-3B and GSTR- 2A. It is stated that by communication received by the petitioner on 27 January, 2022, the Central Jurisdictional Commissionerate informed the petitioner that no proceedings had been initiated against respondent no. 4, in this regard as als ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... T Act had observed that in cases where there was a bonafide error in filing of the return and when there was no loss of revenue caused to the Government/exchequer, the technicalities on any legitimate rectification ought not to come in the way of the assessee, so as to suffer an inadvertent error, which would have a cascading effect. In our opinion, the present situation as brought before the Court is certainly covered as discussed by the Court in Star Engineers (I) Pvt. Ltd. (supra). 8. For the aforesaid reasons, we are of the opinion that the petition needs to be allowed. We accordingly allow the petition by permitting the petitioner to rectify the GSTR-1 for the period 2017-18. Ordered accordingly. 9. Insofar as prayer clause (b) i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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