HC Allowed Assessee to Manually Resubmit Corrected GSTR-1 Due to Lack of Effective Rectification Mechanism

Case Details: Nivriya India (P.) Ltd. v. Assistant Commissioner of State Tax - [2024] 167 taxmann.com 541 (Calcutta)

Judiciary and Counsel Details

• Raja Basu Chowdhury, J.
• Akshat Agarwal, for the Petitioner.
• Anirban Ray, Ld.GP, T.M. Siddiqui, Tanoy Chakraborty, D. Sahu, Kaushik Dey, Tapan Bhanja, Ranjan Kumar Sinha & Ms Smita Das De for the Respondent.

Facts of the Case

The petitioner was engaged in the business of supply of minerals and other allied products. It had exported goods and in GSTR-1, it marked exports as “without payment of IGST” instead of “with payment of IGST” due to inadvertent error. However, GSTR-3B showed correct figures. It filed writ petition and prayed for permission to rectify GSTR-1 after partial refund was allowed.

High Court Held

The Honorable High Court noted that the assessee should not be prejudiced from availing credit which they are otherwise legitimately entitled to, by taking note of stand of State and customs authorities. Therefore, the Court held that the petitioner would be permitted to manually resubmit corrected GSTR-1 within 3 weeks and the department would facilitate uploading of those details in the web portal.