Tax Authority Must Review GST Form Discrepancies and Rectification Application Within 8 Weeks Under Section 73

GST dispute involving discrepancies in tax forms. HC stayed enforcement of summary order dated 14.8.2019 and directed competent authority to decide rectification application within 8 weeks. Petitioner challenged show cause notice under Section 73, seeking opportunity to explain form submission differences. Court provided procedural relief without commenting on case merits.

---

---

Issues involved:
The issues involved in the judgment are rectification of a summary order dated 14.8.2019 under the Goods and Services Tax Act, discrepancy in details of forms submitted, issuance of a show cause notice under Section 73 of the Goods and Services Tax Act, filing of a rectification application under Section 161 of the Goods and Services Tax Act, and the demand raised by the authority in the show cause notice.

Rectification of Summary Order:
The petitioner sought direction to rectify the summary order dated 14.8.2019 and set it aside, requesting a remand of the case to provide an opportunity for the petitioner to be heard. The court, after considering the facts and hearing both sides, directed the competent authority of the respondent to decide the rectification application within eight weeks from the date of the order. The enforcement of the impugned order dated 14.8.2019 was stayed pending the decision on the rectification application.

Discrepancy in Forms Submitted:
The petitioner, engaged in selling milk and milk products, received a Notice dated 26.5.2019 under the Goods and Services Tax Act regarding a discrepancy in details of forms submitted for the month of October 2018. Despite explanations provided by the petitioner to the authority, a show cause notice was issued under Section 73 of the Goods and Services Tax Act. The petitioner uploaded a reply to the show cause notice, explaining the differences between the forms submitted. The discrepancy arose from mentioning sale transaction details of the previous month in the first form, which was not accepted by the respondents leading to the issuance of the impugned order dated 14.8.2019 confirming the demand raised by the authority.

Rectification Application under Section 161:
Following the impugned order, the petitioner filed a rectification application on 20.8.2019 under Section 161 of the Goods and Services Tax Act, seeking rectification of errors apparent on the face of the record. The petitioner argued that the discrepancy was an error apparent and did not amount to illegality. The court, without expressing any opinion on the merits of the case, directed the competent authority to decide the rectification application after providing an opportunity to both sides within a specified time frame.

Conclusion:
The court disposed of the petition by permitting direct service and directing the competent authority to decide the rectification application within eight weeks. The enforcement of the impugned order dated 14.8.2019 was stayed pending the decision on the rectification application, emphasizing the importance of ensuring justice in the matter.

---