Correction in Return  –- The petitioner prayed for direction direction against the respondents to allow the petitioner to rectify inadvertent mistake in mentioning incorrect place of supply in Form GSTR1 for the period from February, 2018 to June, 2018 and October 2018. The court observed that they have in an identical matter passed an order in the case of Mahale Anand Thermal vs. Union of India & Ors. 45 TAXLOK.COM 036 and directed the authority to consider the representation made by the petitioner.

Held that:- The Hon’ble High Court directed the respondent to decide representations of the petitioner within eight weeks. If the representations made by the petitioner are allowed, the respondent no.4 shall permit the petitioner to carry out rectification in the GSTR-1 within one week.