HC allows petitioner to rectify GST return error and directs the department to accept it manually

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  • Last Updated on 27 February, 2023

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GST returns error

Case Details: Shiva Jyoti Construction v. Chairperson, Central Board of Excise & Customs - [2023] 147 taxmann.com 511 (Orissa)

Judiciary and Counsel Details

    • Dr S. Muralidhar, Cj. & M.S. Raman, J.
    • Jagamohan Pattanaik, Adv. for the Petitioner.
    • Subash Chandra Mohanty Sr. Standing Counsel for the Respondent.

Facts of the Case

In the instant case, the petitioner filed writ petition to permit the petitioner to rectify Form GSTR-1 filed for the period September, 2017 and March 2018 and allow correct reporting under B2B instead of B2C as few supplies were wrongly mentioned in B2C table. It was submitted that the error came to be noticed after the recipient informed about the above error on 21st January, 2020. However, it made several requests to department but no relief was provided.

High Court Held

The Honorable High Court noted that no loss would be occurred to department by permitting petitioner to rectify error and there was no escapement of tax. However, the petitioner would have been prejudiced if rectification was not permitted. Therefore, it was held that letters of rejection to be set aside and petitioner was permitted to resubmit corrected details in B2B under GSTR-1 and department was directed to receive it manually.

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