TaxTMI 
TaxTMI 
2023 (12) TMI 511
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....ber 2017 and January 2018 which involves Input Tax Credit to a sum of Rs. 23,39,613/-. 2. The case of the petitioner is that they have committed an inadvertent error while filing the GSTR-1 Statement in GST portal for the periods August 2017, November 2017, December 2017 and January 2018 which involves Input Tax Credit to a sum of Rs. 23,39,613/-. 3. Mr.K.Thyagarajan, learned counsel for the petitioner would submit that the petitioner could not file the revised GSTR-I statement during the relevant period, since the time extended by the Government got expired. Though the petitioner has filed a representation before the respondent, without considering the same, the impugned order came to be passed. Hence, the present writ petition is filed.....
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....iods August 2017, November 2017, December 2017 & January 2018. Further, the petitioner was not able to avail the opportunities provided by the respondent to rectify the GSTR-1 statement due to the reason that they were not aware of the notification dated 31.12.2018. 7.1 Earlier, the petitioner had filed a Writ Petition in W.P.No.935 of 2021 before this Court praying for a writ of mandamus to direct the respondent to correct the GSTR statement for the periods August 2017, November 2017, December 2017 and January, 2018. This Court dismissed the writ petition with liberty to the petitioner to file a representation before the respondent. 7.2 Subsequently, the petitioner has made a representation dated 19.01.2021, before the respondent and the....
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....eriod: Provided that no rectification of error or omission in respect of the details furnished under sub-section (1) shall be allowed after furnishing of the return under section 39 for the month of September following the end of the financial year to which such details pertain, or furnishing of the relevant annual return, whichever is earlier. Provided further that the rectification of error or omission in respect of the details furnished under sub-section (1) shall be allowed after furnishing of the return under section 39 for the month of September, 2018 till the due date for furnishing the details under subsection (1) for the month of March, 2019 or for the quarter January, 2019 to March, 2019 10. Thus, and admittedly with the ext....
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....esh. 5. Had the requisite statutory Forms been notified, this error would have been captured in the GSTR-2 return, an online form, wherein the details of transactions contained in the GSTR-3 return would be auto-populated and any mismatch noted. Likewise, had the GSTR-1A return been notified, the mismatch might have been noticed at the end of the purchaser/recipient. However, neither Form GSTR-2 nor Form GSTR-1A have been notified till date. No doubt, the time for modification/amendment of a GSTR-3B return was extended till the 31st of March 2019, which benefit the petitioner did not avail since it was unaware that a mistake had crept into its original returns. 6. The revenue does not dispute the position that Forms GSTR-2 and 1A are ye....
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....figured in the CGST/SGST column has inadvertently been reflected in the ISGT column. It is nobody?s case that the error was deliberate and intended to gain any benefit, and in fact, by reason of the error, the customers of the petitioner will be denied credit which they claim to be legitimately entitled to, owing to the fact that the credits stands reflected in the wrong column. It is for this purpose, to ensure that the suppliers do not lose the benefit of the credit, that the present writ petition has been filed. 19. Admittedly, the 31st of March 2019 was the last date by which rectification of Form ? GSTR 1 may be sought. However, and also admittedly, the Forms, by filing of which the petitioner might have noticed the error and sought ....