HC: Allows GSTR-1 rectification, absence of enabling provision cannot jeopardize Assessees from availing credit

Madras HC permits assessee to correct Form GSTR-1 for the period August 2017 to December 2017 and redistribute the credit available from IGST column to CGST and SGST fields, allows writ; Citing that it is “nobody’s case that the error was deliberate and intended to gain any benefit” by reflection of credit in a wrong column, holds that “assessees should not be prejudiced from availing credit that they are otherwise legitimately entitled to” in absence of a...