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
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…
Your free access to Taxscan has Expired
To read the article, get a premium account.
Taxscan Premium
Why should you subscribe?
Enjoy our website without interruptions from advertisements
Receive Daily newsletters
Receive realtime Telegram/Whatsapp news updates
Download original Judgements / Order / Notifications / Circulars, etc