Amendment of return and separate Form C allowed where software limits blocked bifurcation of correctly recorded inter-State purchases.

Amendment of an online third-quarter return and issuance of segregated Form C were allowed where inter-State purchases were correctly reflected in the books, but an inadvertent return-entry error prevented bifurcation in the system. The respondent did not dispute the transactions on merits and relied only on the absence of a utility to split purchases already entered. The Court held that the petitioner should not be prejudiced by the department's software limitations and directed that the return be amended and separate Form C issued, subject to verification of entitlement on merits and not on limitation.

---

---

Issues: Whether the petitioner was entitled to amendment of the third-quarter return for financial year 2016-17 and issuance of segregated and separate Form C despite an inadvertent error in the return and the absence of a system utility to bifurcate the purchases.

Analysis: The petitioner's inter-state purchases were stated to have been correctly recorded in the books, and the inability to generate Form C arose from an inadvertent error in the online return reflecting the purchases against the wrong supplier details. The respondents did not dispute the transactions on merits and declined relief only because the department's system did not permit bifurcation of purchases already entered. The Court held that the petitioner should not suffer for the shortcomings of the respondent's software and that no useful purpose would be served by keeping the petition pending.

Conclusion: The petitioner was held entitled to amend the return and obtain segregated and separate Form C, subject to verification of entitlement on merits and not on limitation.

---