Tax Authority Must Decide on GSTR-1 Place of Supply Rectification Request Within Eight Weeks

The HC directed respondent no.4 to decide on the petitioner's representations regarding rectification of incorrect place of supply in GSTR-1 within eight weeks. The decision must consider a relevant Madras HC judgment and the Circular dated 29th December, 2017. If allowed, the petitioner should be permitted to rectify GSTR-1 within one week. The decision must be communicated to the petitioner within one week of the order. If adverse, the petitioner may pursue further legal remedies. The writ petition was allowed with no order as to costs.

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Issues Involved:
Rectification of incorrect place of supply in GSTR-1 for specified period

Detailed Analysis:
The petitioner sought an order to rectify an inadvertent mistake in mentioning the incorrect place of supply in Form GSTR1 for a specific period. The court noted a similar matter where an order was passed directing the authority to consider the petitioner's representation. In this case, the petitioner had made representations on two different dates, which were still pending. The court directed respondent no.4 to decide on these representations within eight weeks, taking into account the judgment of the Madras High Court in a relevant case and the Circular dated 29th December, 2017. The order to be passed should be communicated to the petitioner within one week. If the representations are allowed, the petitioner should be permitted to rectify the GSTR-1 within one week. In case of an adverse order, the petitioner can pursue appropriate legal proceedings.

The court allowed the writ petition on the mentioned terms, making the rule absolute without any order as to costs.

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