2024 (7) TMI 1442

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....ion having set in and also the digital platform on which returns, applications of refund etc., are filed, by reason of sheer passage of time, having foreclosed the remedy to rectify the error occasioned. 2. On facts it is to be noticed that the petitioner is a Private Limited Company engaged in construction work and registered as a works contractor under the Goods and Services Tax enactment. The petitioner's concern is with the assessment year 2018-19, 2019-20 and 2020-21 when they have executed construction work in favour of the Industrial Development Authority ('IDA' for short) who is also subsequently impleaded as 8th respondent. 3. The petitioner had filed returns for the subject assessment years on the due date and had also disch....

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....t considered an almost similar matter, where the petitioner had sought for amendment to its GSTR-1. The assessee therein had sought for an amendment in GSTR-1 for the month of January-2019, wherein, a wrong GSTIN number was mentioned in the invoices raised on respondent no. 5. By a mistake the GSTIN number was of the petitioner's own joint venture, for reason of which input tax credit was declined to the 5^th respondent. Noticing the facts especially that of the input tax credit have been reflected in the portal of the Department in favour of the 6th respondent, which was rightly not claimed by the said respondent; it was directed that correction may be facilitated which does not cause any prejudice to the revenue on grounds of monetary los....

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....de by the IDA from the disbursement of amounts for the works contract carried out by the petitioner and paid over to the Department, for which the petitioner could make a valid claim for input tax credit. There would be no loss caused to the State and if the refund is not effected there is every chance of the petitioner's company closing down, considering the huge refund which would not be granted to the petitioner, putting the very business in doldrums. This is a peculiar and special circumstance in which, even if there can be no facilitation of an online rectification, it should be done physically and the amounts eligible for refund disbursed. 9. We make it clear that we have not specified the quantum of input tax credit nor does it go....