HC: Directs verification of corrected claims projected in manual returns in writ challenging common portal mechanism

P&H HC directs Revenue to verify the corrected claims as projected in the manual annual returns by the assessee in juxtaposition with the inadvertent mistake already made in the GSTR-1 and GSTR-3B for the months concerned in the assessment year 2017-18; Notes assessee’s plea that, in view the provisions of Section 39(9) of CGST Act 2017, the authorities are obligated to permit the corrections in the corresponding clauses of GSTR-1 & GSTR-3B so as to facilitate the c...