Rectification of GST Return —— The petitioner sought a direction to the Opposite Parties to permit him to rectify the GST Return filed for the period September, 2017 and March 2018 in Form-B2B instead of B2C. The court observed that there will not be any escapement of tax. This is only about the ITC benefit which in any event has to be given to the Petitioner. On the contrary, if it is not permitted, then the Petitioner will unnecessarily be prejudiced.

Held that:- The Hon’ble High Court set aside the letters of rejection dated 19th June and 23rd September, 2020 and permitted the Petitioner to resubmit the corrected Form-B2B under GSTR-1 for the aforementioned periods and issued a direction to the Opposite Parties to receive it manually. Once the corrected Forms are received manually, the Department will facilitate the uploading of those details in the web portal, within a period of four weeks.