TaxTMI 
TaxTMI 
2022 (4) TMI 192
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....en up for hearing analogously and are being disposed of by this common order. For the sake of convenience, the Special Civil Application No.10367 of 2020 is treated as the lead matter. 2. By this writ application under Article 226 of the Constitution of India, the writ applicants have prayed for the following reliefs: "A. Your Lordships may be pleased to admit this petition; B. Your Lordships may be pleased to allow this petition; C. Your Lordships may be pleased to issue writ of mandamus or any other appropriate writ directing the respondent authorities to allow amendment in GSTR-1 return of Petitioner No.1 herein pertaining to the month of June 2019 so that 'Deemed Export' could be tick mark (√) in rega....
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.... the Notification No.49/2017 dated 18.10.2017 and also as per the Director General Foreign Trade Policy 2015-20, Chapter - 7 (Deemed Export). It is the case of the writ applicant No.1 that although, the aforesaid supplies are 'Deemed Export' yet, while filing the return in the Form GSTR-1 on the portal of the Goods and Service Tax Department for the month of June 2019, inadvertently, the GST Consultant of the writ applicant No.1 missed to tick mark on the column of 'Deemed Export' in the said return in regard to the aforesaid invoices. 3.3 Having realized its mistake, the writ applicant No.1 tried to rectify the same by amending the Form GSTR - 1. It appears that the request to amend was initially granted and out of nine bills, the writ ....
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....ever, the writ applicant No.1 tried to pursued the department to permit him to amend the five invoices. 7. Section 37 of the GST Act is with respect to the furnishing of details of the outward supplies. In accordance with Section 37 of the Act every registered person other than an input service distributor, a non resident taxable person and a person paying tax under the provisions of Section 10, Section 51 or Section 52 respectively, is obliged to furnish electronically in such form and manner the details of the outward supplies of goods or services or both effected during a tax period on or before the tenth day of the month succeeding the said tax period. Such details are to be communicated to the recipient of the said supplies within s....
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.... first instance or not. 10. Be that as it may, in the peculiar facts and circumstances of the case, we are inclined to grant one last opportunity to the writ applicant to get his GSTR-1 with respect to all the five invoices amended for one last time. 11. The Respondents are directed to process the request of the writ applicant No. 1 for carrying out amendment in its GSTR -1 returns pertaining to the respective months in 2019 in all the aforesaid writ petitions with respect to ticking of the 'Deemed Export' column in regard to the balance 5 invoices, which the writ applicant did not amend in the first request, however, the respondents are granted liberty to undertake necessary exercise to verify the same with the recipient as well; ....