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of <h1>Court allows amendment of GSTR-1 Form for rectification of GSTIN details, granting interim relief for input tax credit</h1> <h3>Vadehra Builders Pvt. Ltd. Versus Union of India & Anr.</h3> The court granted the petitioner's request for permission to file a manually amended return in GSTR-1 Form for November 2017, allowing rectification of ... Rectification of return - Extension of time limit for filing the annual return - HELD THAT:- Considering the fact that the respondents have not filed a reply despite grant of opportunity as early as on 16.09.2019, and the period for filing the annual return for the period in question would expire on 30.11.2019, we are inclined to grant interim relief as sought by the petitioner verbally. Therefore, subject to final outcome of the writ petition, we permit the petitioner to rectify the return in GSTR 1 Form for the period November, 2017 in respect of the six recipients noted in the tabulation hereinabove, by correcting their GSTIN Nos. The rectified Form shall be submitted by the petitioner within a week manually. List on 08.05.2020. Issues:Extension of time for filing annual return, Permission to file manually amended return in GSTR-1 Form for November 2017, Mistake in GSTIN details affecting input tax credit, Comparison with a similar case in Andhara Pradesh High Court, Grant of interim relief for rectification of return, Filing of counter-affidavit by respondents, Next date of hearing.Extension of Time for Filing Annual Return:The petitioner sought permission to file a manually amended return in GSTR-1 Form for November 2017, as the time limitation for filing the annual return was expiring on 30.11.2019. The respondents had extended the date themselves, and the petitioner requested rectification due to the impending deadline.Permission to File Manually Amended Return in GSTR-1 Form for November 2017:The petitioner had sold paintings to various recipients, but due to an inadvertent mistake in filling up the GSTIN details, the input tax credit was affected. The petitioner requested to correct the GSTIN numbers manually for six recipients to avoid genuine recipients being deprived of tax credit.Mistake in GSTIN Details Affecting Input Tax Credit:The mistake in GSTIN details could not be rectified earlier due to the respondent's failure to activate the GSTR-2 Form. This error could potentially lead to genuine recipients, who paid the tax, being deprived of the tax credit, highlighting the importance of rectifying the mistake promptly.Comparison with a Similar Case in Andhara Pradesh High Court:Reference was made to a similar case in Andhara Pradesh High Court where the petitioner was permitted to rectify GSTR-3B statements in comparable circumstances. The court allowed rectification subject to the outcome of the writ petition, emphasizing the need to follow the established procedure.Grant of Interim Relief for Rectification of Return:Despite the respondents not filing a reply and the impending deadline for the annual return, the court granted interim relief to the petitioner. The petitioner was allowed to rectify the return in GSTR-1 Form for November 2017 for the six recipients by correcting their GSTIN numbers manually, subject to the final outcome of the writ petition.Filing of Counter-Affidavit by Respondents:The respondents were directed to file their counter-affidavit within 8 weeks, indicating their response to the petitioner's claims and the court's decision to grant interim relief. This step ensures that both sides have the opportunity to present their arguments and evidence formally.Next Date of Hearing:The case was scheduled for the next hearing on 08.05.2020, providing a timeline for further proceedings. This date serves as a checkpoint for the parties involved to prepare and present any additional information or arguments before the court.This comprehensive analysis covers the various issues addressed in the judgment, outlining the petitioner's requests, the court's decision to grant interim relief, and the procedural steps to be followed by both parties leading up to the next hearing date.
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