HC allowed petitioner to amend GSTR-1 & rectify mistake of wrong GSTIN
- Blog|News|GST & Customs|
- < 1 minute
- By Taxmann
- |
- Last Updated on 9 November, 2022
Latest from Taxmann
Case Details: Mahalaxmi Infra Contract Ltd. v. Goods and Services Tax Council - [2022] 144 taxmann.com 138 (Jharkhand)
Judiciary and Counsel Details
-
- Aparesh Kumar Singh & Deepak Roshan, JJ.
- K. Kurmy, Nitin Pasari & Sidhi Jalan, Advs. for the Petitioner.
- Amit Kumar, Sr. S.C. Rajesh Lala, Kumar Nishant, Kumar Sundaram, Abhijeet Tushar, Rajarshi Singh & Ashok Kr. Yadav, Advs. for the Respondent.
Facts of the Case
The petitioner-company was engaged in business of mining. There was error in GSTR-1 filed for January 2019 of inadvertently mentioning GSTIN Number due to employee’s mistake and this error was noticed only during settlement of accounts in 2021. The purchaser withheld payment in respect of the invoice as the invoice was not reflected in GSTR-2A return for the said period. It filed writ petition seeking relief by way of rectifying GSTR-1.
High Court Held
The Honorable High Court noted that the purchaser had reversed entry of ITC wrongly availed based on entries in books of account since the invoice was not reflected in his GSTR-2A return for the said period. Moreover, the party whose GSTIN was wrongly mentioned had not availed ITC wrongly reflected in its GSTR-2A. Therefore, it was held that there was no loss of revenue to Government and interest of justice would be served if the petitioner would be allowed to make the necessary correction in GSTR-1. Thus, the petitioner was allowed to rectify its GSTR-1 within period of 8 weeks from date of order.
Disclaimer: The content/information published on the website is only for general information of the user and shall not be construed as legal advice. While the Taxmann has exercised reasonable efforts to ensure the veracity of information/content published, Taxmann shall be under no liability in any manner whatsoever for incorrect information, if any.
Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.
The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in its publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:
- The statutory material is obtained only from the authorized and reliable sources
- All the latest developments in the judicial and legislative fields are covered
- Prepare the analytical write-ups on current, controversial, and important issues to help the readers to understand the concept and its implications
- Every content published by Taxmann is complete, accurate and lucid
- All evidence-based statements are supported with proper reference to Section, Circular No., Notification No. or citations
- The golden rules of grammar, style and consistency are thoroughly followed
- Font and size that’s easy to read and remain consistent across all imprint and digital publications are applied
Sign Up
To subscribe to our weekly newsletter please log in/register on Taxmann.com
Latest Books
Everything on Tax and Corporate Laws of India
To subscribe to our weekly newsletter please log in/register on Taxmann.com
