GST Filing Dispute: Petitioner Granted Opportunity for GSTR-1 Entry Rectification with Mandatory Six-Week Review Process

HC ruled on GST filing dispute, directing respondent to review petitioner's representation for GSTR-1 entry rectification within six weeks. Court mandated providing opportunity for hearing and fair consideration of the representation, ensuring procedural compliance and administrative justice.

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Issues Involved:
The petitioner-firm filed incorrect entries in GSTR-1 for the years 2019-20 and 2020-21, seeking rectification from the respondent-GST Department, which was not acted upon.

Judgment Summary:

Issue 1: Rectification of Incorrect Entries in GSTR-1
The petitioner-firm approached the High Court with a grievance regarding incorrect entries in GSTR-1 for the years 2019-20 and 2020-21. Despite filing a representation for rectification, the respondent-GST Department did not take any action on the request.

The petitioner's counsel cited a similar case in the Calcutta High Court where a writ petition was disposed of by directing the GST Department to consider rectifying errors in GSTR-1. The petitioner sought a similar direction from the Court.

The respondent No.3 opposed the petitioner's prayer for rectification.

After hearing both parties and reviewing the evidence, the Court directed the respondent No.3 to consider and decide the representation filed by the petitioner-firm on 01.10.2022 within six weeks. The respondent was also instructed to provide an opportunity for the petitioner-firm to be heard before making any decision on the representation.

In conclusion, the High Court disposed of the writ petition with a directive for the respondent No.3 to address the petitioner-firm's representation for rectification of incorrect entries in GSTR-1, ensuring a fair hearing and compliance with the law.

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