GST Return Dispute: Petitioner Granted Right to File Formal Application for Input Tax Credit Rectification

HC dismissed writ petition challenging GST return rectification, but granted petitioner liberty to file formal application under Section 161 of GST Act. Court directed respondent to consider and process rectification within eight weeks, providing a procedural pathway for resolving input tax credit disputes while maintaining statutory compliance.

---

---

Issues involved:
The issues involved in this case are challenging an order passed by the respondent and seeking direction to rectify GST returns for multiple months.

Rectification of GST returns:
The petitioner filed a writ petition challenging an order by the respondent rejecting a request to rectify GST returns for various months. The petitioner had availed the wrong credits under different heads based on supplier invoices. The respondent rejected the request as no rectification application was filed u/s 161 of the GST Act.

Legal arguments:
The petitioner argued that the audit report highlighted the incorrect availing of credits, and a representation was made to shift the ITC credit from one head to another, which was rejected by the respondent. The respondent contended that rectification could only be done through a formal application u/s 161 of the GST Act, which was not done in this case.

Court's decision:
The High Court, after hearing both parties, dismissed the writ petition but granted the petitioner liberty to file a rectification application u/s 161 of the GST Act. The Court directed the respondent to consider the application and make necessary changes within eight weeks or as per the law. The writ petition was dismissed with the mentioned liberty, and the connected miscellaneous petition was closed.

---