Correction in Return  –- The petitioner prayed for direction against the respondents to allow the petitioner to correct Form GSTR 1 Return and Invoice by mentioning the correct GST No. of their customer and other reliefs. The petitioner submitted that there were three inadvertent errors in SAP wherein GSTN number remained to be corrected/updated. The petitioner made various representations to the respondents to allow them to correct their GSTR, but of no avail. The representation is pending since 13th December, 2021. The counsel for the respondent submitted that the said representation will be decided within a period of eight weeks.

Held that:- The Hon’ble High Court directed the respondent to decide the said representation, within a period of eight weeks in accordance with law after considering the applicability of the Circulars dated 26/26/2017- GST dated 29th December, 2017 and the judgment of the Madras High Court in case of Pentacle Plant Machineries Pvt. Ltd. and in case of Sun Dye Chem.