Judicial Corner :When Buyer was unable to claim ITC for such invoices where it did not appear in its GSTR-2B but appeared inadvertently in GSTR-2B of third party vendor, assessee’s request to amend/rectify Form GSTR-1 could not be rejected as errors of assessee were inadvertent and bonafide and there was not an iota of an illegal gain being derived by assessee. (18.12.2023)

When Buyer was unable to claim ITC for such invoices where it did not appear in its GSTR-2B but appeared inadvertently in GSTR-2B of third party vendor, assessee’s request to amend/rectify Form GSTR-1 could not be rejected as errors of assessee were inadvertent and bonafide and there was not an iota of an illegal gain being derived by assessee.- Bombay High Court in the matter of Star Engineers (I) (P.) Ltd. v. Union of India.

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