Section 37 of the CGST Act, 2017 — Rectification in GSTR-1 Form – The intra-Court appeal is directed against the order dated 4th January, 2021, whereby, the learned Single Bench had dismissed the writ petition stating that the period of limitation for rectification has since been expired, no direction can be issued. The petitioner had challenged a communication dated November 26, 2019 with regard to the rejection of the claim of the petitioner for rectification of accounts for the period of January 2018 to March 2018. The court relied the case of M/s. Mahalaxmi Infra Contract Ltd. Vs. Goods and Services Tax Council through the Secretary, CBIC, wherein, the Court considered an identical issue and granted relief to the assesse and relied the case of the High Court of Orissa in the case of M/s. Y. B. Construction Pvt. Ltd., Bhubaneswar vs. Union of India & Ors.

Held that:- The Hon’ble High Court set aside the order passed in the writ petition and directing the appropriate respondent to permit the appellant to file corrected GSTR-1 Form manually and requisite details shall be uploaded in the web portal of the department within a period of six weeks.