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BAR CODE INDIA LIMITED vs. UNION OF INDIA AND OTHERS
(Punjab and Haryana High Court)

Hon'ble Judges:

SANJEEV PRAKASH SHARMA
SANJAY VASHISTH
Pet. Counsel
Simarpal Sawhney
Rahul Makkar
Res. Counsel
Ajay Kalra

Petitioner / Applicant

BAR CODE INDIA LIMITED

Respondent UNION OF INDIA AND OTHERS
Court Punjab and Haryana High Court
State

Punjab

Date Nov 14, 2024
Order No.

CWP No. 25343 of 2023 (O&M)

Citation

2024(11) TAXREPLY 11713
Original Order
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ORDER

*** SANJEEV PRAKASH SHARMA, J. The short question involved in the present case is whether the petitioner can be permitted to rectify/ amend the GST number of the purchaser in GSTR-1 return with respect to the invoices dated 13.05.2021 (on account of human error) for the quarter ending 30.06.2021 after the limitation period is expired in terms of Section 37 (3) of the Central Goods and Services Tax Act, 2017 (for short, ‘the Act’). 2. Learned counsel for the petitioner submitted that the petitioner company is a limited company and was registered with GSTIN No. 06AAACB2892A1Z5. It is dealing with solutions in Enterprise Mobility, Bar Coding, RFID and EWLAN for supply chain and asset management in the retail, manufacturing and logistics market verticals. 3. Pursuant to the order placed by purchaser FedEx Express Transportation & Supply Chain Services (India) Private Limited, the petitioner company issued invoices to the purchaser for financial year 20212....

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