Correction in GSTR-1 —-- The petitioner sought directions to the respondents to enable the petitioner to rectify clerical errors in the details uploaded by it in Form GSTR -1 for the period 2017-18 and cause amendment of the Forms. The errors are attributed to inadvertent carelessness on the part of a part-time accountant then employed by the petitioner. Immediately on coming to know of the errors, an attempt was made to rectify the returns only to find that there was no mechanism set out under the Act or in the portal to enable the same. The counsel for the respondents submitted that there is no mechanism available as on date. The court relied upon the case of Sun Dye Chem V. Assistant Commissioner reiterated in Pentacle Plant Machineries Pvt. Ltd. V. Office of the GST Council, New Delhi to the effect that those petitioners must be permitted the benefit of rectification of errors where there is no malafides attributed to the assessee. The errors committed are clearly inadvertant and, the rectification would, in fact, enable proper reporting of the turnover and input tax credit.

Held that:- The Hon’ble High Court issued mandamus to the respondents to do the needful to enable uploading of the rectified GSTR 1, within a period of six (6) weeks.