Facts: The petitioner mistakenly marked exports as without payment of IGST instead of with payment of IGST in GSTR-1 for October and November 2022, while GSTR-3B reflected the correct details. The petitioner sought to rectify the mistake after a partial refund was granted but was unable to access the GST portal for corrections. Customs and State authorities confirmed the mistake but lacked control over the portal to allow the correction.
Decision: The court allowed the petitioner to manually resubmit the corrected GSTR-1 within three weeks. The GST authorities were directed to receive the corrected form manually and facilitate its uploading on the portal. The petitioner should not be prejudiced from availing legitimately entitled credit due to a genuine mistake.