Tax Filer Granted Relief: Rectification Petition Accepted with 3-Month Window to Resolve GSTR Filing Inadvertent Errors

HC found a prima facie case of inadvertent error in GSTR filing for assessment periods. Court directed respondent to resolve rectification petition within 3 months and restrained recovery actions. The order ensures the petitioner can rectify tax filing mistakes without immediate punitive measures, providing procedural relief and opportunity to correct administrative errors.

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Issues:
Challenge to an order dated 22.01.2024 regarding GSTR 3B return for January 2018-2019 and GSTR 1 statement for January 2019 filed belatedly for the assessment period 2019-2020 instead of the correct assessment period 2018-2019.

Analysis:
The petitioner challenged an order based on the GSTR 1 statement, which was filed belatedly for the wrong assessment period. The petitioner filed a rectification petition due to an inadvertent error, seeking relief from the recovery action threatened based on the impugned order dated 22.01.2024.

The petitioner's counsel highlighted the error in the tax proposal, emphasizing that the mistake was inadvertent and the rectification petition remains pending. The Government Advocate for the respondent accepted notice and assured that the rectification petition would be addressed promptly.

The court examined the GSTR 3B return for January 2018-2019 and the GSTR 1 statement for July 2019-2020, noting that the outward taxable value pertaining to IGST in both documents matched. A tax liability comparison report from the GST portal also confirmed an excess liability of Rs. 4,17,577 when comparing the two statements. The court found a prima facie case for considering the rectification petition and directed the respondent to dispose of it expeditiously.

Consequently, the court disposed of the writ petition by directing the respondent to consider and resolve the rectification petition within three months from the date of the order. The respondent was restrained from initiating recovery or coercive measures until the rectification petition was addressed. The judgment concluded by closing the connected miscellaneous petitions.

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