Rectification of GST return errors must be sought first where bona fide omission is alleged and no revenue loss is shown.

An inadvertent omission in FORM-GSTR-01 was said to have prevented invoices from reflecting in the recipient's FORM-GSTR-2A and led to withholding of payment. The Court noted that bona fide mistakes in GST returns may be capable of rectification and that, where no revenue loss is shown, the departmental mechanism should ordinarily allow correction. It directed the petitioner to first seek rectification of FORM-GSTR-01 before the department, and only after that exercise could the inter se claims between supplier and recipient be pursued depending on the outcome of the rectification request.

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Issues: Whether the petitioner should first pursue rectification of FORM-GSTR-01 and whether the writ petition should be disposed of with liberty to take recourse to the departmental rectification mechanism.

Analysis: The dispute arose from an inadvertent omission in FORM-GSTR-01, which allegedly prevented reflection of invoices in the recipient's FORM-GSTR-2A and triggered withholding of payment. The Court noted the earlier view that bona fide mistakes in GST returns may be capable of rectification and that, where no revenue loss is shown, the departmental machinery should permit correction. In the facts, the proper course was held to be an application for rectification of the return, after which the inter se claims between the supplier and recipient could be pursued depending on the result of that application.

Conclusion: The petitioner was directed to seek rectification of FORM-GSTR-01 before the department, and the writ petition was disposed of with liberty to pursue further remedies depending on the decision on that application.

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