"The department needs to avoid unwarranted litigation on such issues and make the system more assessee friendly. Such an approach would also foster the interest of revenue in the collection of taxes," the court said. The court permitted the petitioner company, Star Engineers (I) Pvt Ltd, which is engaged in designing and manufacturing electronic components for industrial purposes, to make necessary amendments or rectify the mistakes in its Form GSTR-1 either through online or manual means.
