GST Return Correction Application Must Be Decided Within Two Months When Technical Issues Caused Zero Value Entries

The HC directed authorities to consider and dispose of the petitioner's application for correction of GST returns within two months. The petitioner, a registered dealer, sought correction of January and March 2018 returns where values were incorrectly shown as zero due to technical issues. The court ordered that the application be considered expeditiously, with an opportunity for the petitioner to be heard, and emphasized that relevant court judgments must be taken into account when addressing the matter. The writ petition was disposed of accordingly.

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Issues:
- Correction of GST returns due to technical issues causing prejudice to the petitioner.

Analysis:
The petitioner, a registered dealer under the Goods and Service Tax Act, sought a direction to correct the mistake in returns filed for January and March 2018, where values were incorrectly shown as zero due to technical issues. The petitioner filed an application (Ext.P6) for correction, citing the decision in M/s.Sun Dye Chem v. The Assistant Commissioner. The court, after hearing both parties' counsels, decided to dispose of the petition by directing an expeditious consideration of Ext.P6.

The court ordered the competent authorities among respondents 1 and 2 to consider and dispose of Ext.P6 within two months from the date of the judgment, granting an opportunity of hearing to the petitioner. The judgment emphasized the importance of considering binding judgments of Courts of law while dealing with Ext.P6. Consequently, the writ petition was disposed of, providing relief to the petitioner by ensuring a prompt review and correction of the GST returns to rectify the prejudice caused by the technical errors.

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