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<h1>Taxpayer Seeks Correction of Customer GST Number in GSTR-1 Return After Inadvertent SAP System Error</h1> The HC directed respondent to decide petitioner's representation within eight weeks regarding correction of customer's GST number in GSTR-1 Return and ... Seeking to delete the respondent nos.6 and 7 in the cause title - It is the case of the petitioner that there were three inadvertent errors in SAP wherein GSTN number remained to be corrected/updated from Andhra returns - HELD THAT:- The respondent no.2 are directed to decide the said representation made by the petitioner within a period of eight weeks from today without fail in accordance with law after considering the applicability of the Circulars dated 26/26/2017- GST dated 29th December, 2017 - The order that would be passed by the respondent no.2 shall be communicated to the petitioner within one week from the date of passing of the order. If the representation made by the petitioner is allowed, the respondent no.2 shall permit the petitioner to carry out rectification in the GST number in question within one week from the date of the said order. Writ Petition is allowed. 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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