GST Number of Purchaser in GSTR-1 cannot be Rectified after Expiry of Limitation Period: Punjab & Haryana HC [Read Order]

The bench held that merely because of an error being committed by a particular company, which causes loss to the purchaser company, the provisions of the Act need not be interpreted to suit them
GST Number - Purchaser - GSTR-1 cannot - Rectified - Expiry of Limitation Period-Punjab & Haryana HC - taxscan

The Punjab & Haryana High Court in the case of Bar Code India Limited vs Union of India held that the GST Number of purchasers in GSTR-1 return cannot be rectified after expiry of the limitation period. The bench held that merely because of an error being committed by a particular company, which causes loss…

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