Bombay Hiogh Court directed GST authorities to permit petitioner to rectify Form GSTR-1 either through online or manual mode.

Where invoices submitted by assessee did not appear in its buyer's Form GSTR-2B and instead inadvertently appeared Form GSTR-2B of third party vendor of its buyer, and buyer was unable to claim ITC for such invoices,

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. STAR ENGINEERS (I) PVT. LTD. vs Union of India Bombay High Court (14-Dec-2023)