TaxTMI 
TaxTMI 
2023 (11) TMI 510
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....vernment Pleader. 2. The petitioner has approached this Court under Article 226 and 227 of Constitution of India impugning the orders in Ext. P14 and Ext. P15 passed by the 2nd respondent. The petitioner has further prayed for a writ in the nature of mandamus commanding the 2nd respondent to permit the petitioner to correct the uploading mistake in GSTR-3B of the petitioner for the period February, 2018. The petitioner has also prayed to declare that the Circular No. 26/26/2017-GST, dated 29.12.2017 issued by the 5th respondent (Ext. P16) is ultra vires to the provisions of Central Goods and Services Tax Act, 2017. 3. The petitioner is said to be a partnership firm engaged in the distribution of cosmetics, baby products etc. at Kollam. Th....
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.... mistake was happened in the GSTR-1 return. It was also stated in the reply to the show cause notice that during February 2018, the taxable supply turnover and OPT liability in respect of another taxable person with GSTIN 32CCFPR0040A1ZG was mistakenly uploaded as taxable supply turnover and OPT liability as that of the petitioner. Return uploading work of both the taxable persons had been undertaken in same Akshaya Centre. Due to oversight from the part of the clerk who had undertaken the work is the reason behind the incorrect uploading of total taxable supply and OPT liability. The petitioner has also submitted copy of GSTR3B return for the month of February 2018 submitted by the dealer bearing GSTIN- 32CCFPR0040A1ZG. In respect of the I....
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....and interest of Rs. 6,15,548/-. The petitioner was directed to pay Rs. 6,15,548/-. The State GST and CGST in equal amount. In as much as the petitioner has conceded as per GSTR-9C (SGST + CGST) for the outward supply Rs. 62,24,004/-. The petitioner was issued show cause notice as to why the petitioner should not pay the amount specified in the notice issued under Section 74(1) of the GST Act along with interest thereon under Section 50 of the Act and penalty applicable under the provisions of the GST Act, subject to sub-sections 8,9 and 11 of Section 74 by 28.02.2022. The petitioner had also given an opportunity for personal hearing on 14.02.2022 at 11 a.m. The petitioner was thereafter issued another DRC 01 for Rs. 16,49,668/-. The petitio....
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....in W.P. (C) 6345/2018 and CM Appl. 45505/2019 dated 05.05.2020. 10. Learned Counsel for the petitioner further submits that the petitioner may permitted to rectify the error in affording the Form GSTR-3B. 11. Smt. Jasmine M.M, learned Government Pleader submits that the petitioner can approach the appellate authority under Section 107 of the GST Act. Once the Circular No. 26/26/2017-GST has been read down, the appellate authority will take into consideration the law that has been declared by the Gujarat High Court and Delhi High Court. 12. Considering the facts that paragraph 4 of the circular No. 26/26/2017-GST has been read down and it has been stated that the assessee can rectify the mistake in respect of the period in which it is gra....