Rectification of return, on the premise of Form GSTR-2A being non-operational at the relevant time is not permissible. The factum of non-operability of Form GSTR-2A, is flimsy plea taken by writ petitioner, it is only a facilitator for taking an informed decision while doing self-assessment
[Union of India v. Bharti Airtel Ltd., (2022) 4 SCC 328]