^®
TaxReply India Private Limited

GST Library

Best GST Library

Subscription Plans

TaxGPT

GST News | Updates

GST Calendar

GST Case Laws

GST Case Laws Sitemap

GST Notifications, Circulars, Releases etc.

Act & Rules

Act & Rules (Multi-view)

GST Rates

HSN Codes ^New

GST Forms

GST Diary

GST Notebook

GST Fees Manager

GST Council Meetings

GST Set-off Calculator

ITC Reversal Calculator

E-invoice Calculator

Inverted Duty Calculator

GSTR-3B Manual

GSTR-9 Manual

GSTR-9C Manual

Full Site Search

E-way Bill

Finance Bill

GST e-books

TaxReply Support

YouTube Videos

Twitter

Buy Premium Tax Domains

About Us

Our Services

🔒

TaxReply India Pvt Ltd

🔒

^®

Subscribe Free GST updates on...

Subscribe to Best GST Library of India and get ahead of the rest. Click here for plans. | GST Act & Rules e-book Click here. |

PENTACLE PLANT MACHINERIES PVT. LTD. vs. OFFICE OF THE GST COUNCIL AND OTHERS
(Madras High Court)

Hon'ble Judges:

ANITA SUMANTH

Pet. Counsel

Joseph Prabakar

Res. Counsel

A.p.srinivas

Petitioner / Applicant	PENTACLE PLANT MACHINERIES PVT. LTD.
Respondent	OFFICE OF THE GST COUNCIL AND OTHERS
Court	Madras High Court
State	Tamilnadu
Date	Feb 23, 2021
Order No.	W.P. No.1022 of 2020
Citation	2021(2) TAXREPLY 3957
Add to Favorites	Add to favorites.
Download Original Order
Print (Full Page)
Print (Judgement Only)

TaxGPT ^Beta

Summarize this case by TaxGPT in

AA |

ORDER
Heard Mr.Joseph Prabakar, learned counsel for the petitioner, Mr.A.P.Srinivas, learned Senior Standing Counsel for R1, R3 and R4 and Mr.ANR. Jayaprathap, learned Government Advocate for R2. 2. The petitioner seeks a mandamus directing the respondents to rectify the mistake in its GSTR-1 return, wherein it has, instead of the GST number of the purchaser in Andhra Pradesh, mentioned the GST number of the purchaser in Uttar Pradesh. 3. The petitioner, engaged in the manufacture of Construction Equipment, is registered with State GST Authority/R2 and files returns in terms of the provisions of the Central Goods and Services Tax Act, 2017 (in short 'CGST Act'). The issue that arises in this matter is substantially covered by my decision in the case of Sun Dye Chem Vs. The Assistant Commissioner (ST) [2020 VIL 524 (Mad)]. 4. The counter filed by respondents 1 and 3 i.e. GST Council and Central GST Commissionerate states at para-8 that all the five invoices co....