The Hon’ble Bombay High Court in the case of Star Engineers (I) Pvt. Ltd. v. UOI & Ors. [Writ Petition No. 15368 of 2023 dated December 14, 2023] allowed rectification of Form GSTR-1, post due-date of furnishing details of outward supplies under Section 37(1) of Central Goods and Services Tax Act, 2017 (“the CGST Act”), thereby holding that, Section 37(3) of the CGST Act, cannot be interpreted in a manner that would prevent the Assessee from placing the correct position and accurate details with respect to all the details in GST Returns being filed by the Assessee.
Source a2ztaxcorp
