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1. ISSUES PRESENTED AND CONSIDERED
(i) Whether, in exercise of writ jurisdiction, the Court should direct the tax authorities to accept a manual filing of GSTR-3B for the quarter ending March 2021 to enable an additional claim of Input Tax Credit, despite the petitioner's assertion that there is no statutory mechanism to permit such manual filing.
(ii) Whether permitting such manual filing should be ordered with an express clarification that it will have no automatic impact on an existing demand order confirming tax liability, leaving any modification to be decided only by the competent authority in appropriate proceedings.
2. ISSUE-WISE DETAILED ANALYSIS
Issue (i): Direction to accept manual GSTR-3B filing for additional ITC claim
Legal framework (as discussed by the Court): The petitioner invoked Article 226 of the Constitution. The Court noted the contention that there is no mechanism or provision under Section 16 of the CGST Act to permit manual filing of the relevant return with the additional ITC claim.
Interpretation and reasoning: The Court considered the petitioner's explanation that the ITC was not claimed due to an error in the relevant financial year, that the error was noticed during preparation of the annual return, and that the petitioner believed the correction in the annual return would rectify the departmental record. The Court also weighed the respondents' objection that the petitioner became aware of the mistake in 2022 but did not take steps then, and that there is no provision for manual returns. On the overall facts and submissions, the Court found it appropriate to accede to the prayer for manual filing, particularly because the petitioner expressly asserted that such filing would not automatically negate the tax demand already confirmed.
Conclusion: The Court directed the respondents to allow the petitioner to file the manual return as prayed for (manual GSTR-3B for the quarter ending March 2021 with the additional ITC claim).
Issue (ii): Effect of permitting manual filing on the existing demand order
Legal framework (as discussed by the Court): The Court proceeded on the basis of its writ jurisdiction and the submissions regarding the continuing operation of the demand order passed by the competent authority.
Interpretation and reasoning: The Court treated as material the petitioner's statement that the requested manual filing would not automatically affect the demand already confirmed, and that the demand order would remain intact unless modified or set aside by a competent authority in an appeal or other permissible proceedings. The Court relied on this clarification to ensure that the relief granted would not, by itself, nullify or dilute the existing adjudication and would leave any consequential adjustment to the statutory authorities through appropriate mechanisms.
Conclusion: The Court ordered that acceptance of the manual return shall have no automatic impact on the existing demand order, which would remain subject only to any further order passed by the competent authority.
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