Taxpayer Seeks Correction of Customer GST Number in GSTR-1 Return After Inadvertent SAP System Error

The HC directed respondent to decide petitioner's representation within eight weeks regarding correction of customer's GST number in GSTR-1 Return and Invoice. The decision must consider relevant Circulars from December 2017 and Madras HC judgments. If allowed, respondent must permit rectification within one week. If denied, petitioner may file further proceedings. The Writ Petition was allowed, making the rule absolute without costs. The case involved inadvertent errors in SAP requiring correction of GSTN numbers from Andhra returns, with representations pending since December 2021.

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Issues:
Petitioner seeks to correct Form GSTR 1 Return and Invoice by mentioning the correct GST No. of their customer.

Analysis:
The petitioner filed a petition under Article 226 of the Constitution of India seeking an order against the respondents to allow correction in Form GSTR 1 Return and Invoice by mentioning the correct GST No. of their customer. The petitioner claimed that there were three inadvertent errors in SAP where the GSTN number needed correction from Andhra returns. Despite multiple representations to the respondents, the correction was not allowed, and the representation remained pending since December 13, 2021.

Judgment:
The High Court directed the respondent no.2 to decide the petitioner's representation within eight weeks from the date of the court's order. The decision was to be made after considering the Circulars dated 29th December, 2017, and the judgments of the Madras High Court in specific cases. If the representation was allowed, the respondent no.2 was instructed to permit the petitioner to rectify the GST number within one week. In case of an adverse decision, the petitioner was given the liberty to file appropriate proceedings. The court allowed the Writ Petition in favor of the petitioner, making the rule absolute with no order as to costs.

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