Rectification in GSTR-1 ——– The petitioner submitted that on account of inadvertence, it has filed some incorrect entries in GSTR—1 for the year 2019-20 and 2020-21, however, when it approached the respondent for rectification in GSTR-1, the Department did not take any action. The counsel for the petitioner relied upon the Calcutta High Court decision, wherein the Department was directed to consider the representation for rectifying the error in the GSTR-1. The court observed that when the petitioner has filed representation with a prayer for rectification in the GSTR -1, the respondent No.3 may considered the same.

Held that:- The Hon’ble High Court directed the respondent No.3 to consider and decide the representation strictly in accordance with law within a period of six weeks. The respondent No.3 shall also provide opportunity of hearing to the petitioner before passing any order.