Petition Allowed to Correct GSTR-1 Forms for GSTIN Errors Under Circular No.183/15/2022-GST

HC allowed petitioner's request to rectify GSTR-1 forms for FY 2017-18, 2018-19, and 2019-20 due to bonafide error in GSTIN mentioned on invoices. The error involved misidentification of the recipient's GSTIN, which was accepted as inadvertent under Circular No.183/15/2022-GST. The court directed revenue authorities to follow the Circular's procedure, enabling the petitioner's recipient to claim input tax credit despite the time limit in Section 16(4) CGST Act. The petition was disposed of with directions to apply the Circular beyond its stated years, extending relief to FY 2019-20 based on identical errors and principles of justice.

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Issues Involved:
1. Access to GST portal for rectification of form GSTR-1.
2. Applicability of Circular No. 183/15/2022-GST dated 27.12.2022.
3. Direction to consider the petitioner's request letter dated 06.09.2021.

Issue-wise Detailed Analysis:

1. Access to GST Portal for Rectification of Form GSTR-1:
The petitioner sought a writ of mandamus directing Respondent No.1 to allow access to the GST portal to rectify form GSTR-1 for FY 2017-18 and 2018-19, enabling the recipient to take credit of the tax paid by the petitioner. The court examined the invoices and found that the GSTIN number was incorrectly shown as that of ABB India Limited instead of the 5th respondent, M/s.ABB Global Industries and Services Private Limited. This error was deemed a "bonafide error" due to unavoidable circumstances and sufficient cause. The court concluded that the Circular, which allows rectification of such errors, is applicable.

2. Applicability of Circular No. 183/15/2022-GST dated 27.12.2022:
The petitioner argued that the Circular No. 183/15/2022-GST, which addresses discrepancies in ITC claims due to errors in GSTR-1 and GSTR-2A forms, should apply to their case. The respondents contended that the Circular was not applicable. However, the court found that the Circular explicitly covers scenarios where errors in GSTIN numbers lead to discrepancies in ITC claims. The court noted that the petitioner had filed an affidavit satisfying the conditions stipulated in paragraph 4.1.1 of the Circular and that the 5th respondent had admitted the discrepancies. Consequently, the court held that the Circular was directly applicable to the petitioner's case for the years 2017-18, 2018-19, and 2019-20.

3. Direction to Consider the Petitioner's Request Letter Dated 06.09.2021:
The petitioner alternatively sought a direction for Respondent No.1 to consider their request made in the letter dated 06.09.2021. The court directed respondents 1 to 3 to follow the procedure prescribed in the Circular and apply it to the petitioner's case. The court also instructed the respondents to consider the petitioner's request letter and proceed in accordance with the law and the Circular as expeditiously as possible.

Conclusion:
The court disposed of the petition by directing the respondents to take necessary steps for the assessment years 2017-18, 2018-19, and 2019-20 in terms of the Circular No. 183/15/2022-GST. The respondents were also directed to consider the petitioner's request letter dated 06.09.2021 and proceed accordingly.

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