HC allows rectification of errors in GSTR-1 Returns to prevent loss to department
- Blog|News|GST & Customs|
- < 1 minute
- By Taxmann
- |
- Last Updated on 17 March, 2023
Latest from Taxmann
Case Details: Y. B. Constructions (P.) Ltd. v. Union of India - [2023] 148 taxmann.com 244 (Orissa)
Judiciary and Counsel Details
-
- Dr. S. Muralidhar, CJ. & M.S. Raman, J.
- Ms K.R. choudhury, Adv. for the Appellant.
- Radheyshyam Chimanta for the Respondent.
Facts of the Case
The petitioner filed writ petition before the High Court seeking a direction for Department to permit rectification of GST returns filed for the periods 2017-18 and 2018-19. It was contended that it had wrongly filed outward supply return of GSTR-1 by showing supplies under B2C instead of B2B due to which recipient could not avail input tax credit. The Department contended that time-limit for rectification had already been passed.
High Court Held
The Honorable High Court observed that there would be no loss caused to department if petitioner shall be permitted to rectify error as there was no escapement of tax. However, the petitioner would be prejudiced if relief would not be granted. The Court also noted that in similar case, the Madras High Court had accepted such plea and directions were given to file corrected form. Therefore, it was held that the petitioner would be permitted to resubmit corrected GSTR-1 return and the authorities were directed to receive forms manually and enable uploading in GST portal.
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
2 thoughts on “HC allows rectification of errors in GSTR-1 Returns to prevent loss to department”
Leave a Reply
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
CA | CS | CMA
HOW DO WE RECTIFY GSTR1 AS THERE IS NO OPTION IN THE RETURNS ON THE PORTAL FOR 2018 19
The portal does not allow to do the same being not permitted under law, however, the Courts have given relief in revenue neutral situations to amend by directing dept. to permit assesses.