TaxTMI 
TaxTMI 
2025 (8) TMI 1535
X X X X Extracts X X X X
X X X X Extracts X X X X
.... the learned advocates for the parties, the matter is taken up for hearing. 5. By this petition under Article 226 of the Constitution of India, the petitioner has prayed for the following reliefs: "a. A writ of mandamus, or any other appropriate writ, order and/or directions in the nature of mandamus declaring the notification no. 09/2023 dated 31.03.2023 (Annexure A) as dehors, arbitrary, ex-facie illegal, without jurisdiction and violative of provisions of section 168A of the CGST Act; b. A writ of certiorari, or any other appropriate writ, order and/or directions in the nature of certiorari to quash the order in DRC-07 dated 20.12.2023 (Annexure B) issued by the respondent no. 4 being time-barred and even otherwise illegal; c. A writ of certiorari, or any other appropriate writ, order and/or directions in the nature of certiorari to quash the appeal order dated 12.02.2025 in GST APL-04 (Annexure C) issued by the respondent no. 5; d. A writ of mandamus, or any other appropriate writ, order and/or directions in the nature of mandamus allowing the Petitioner to rectify the GSTR-1 for the quarter 3 of F.Y. 2017-18 (October to December 2017)" ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....2/- and interest on penalty. 7. Being aggrieved, the petitioner preferred an appeal before the appellate authority under Section 107 of the GST Act, on 3.9.2024. It was contended before the appellate authority that the petitioner is a Senior Citizen aged about 70 years and not a techno-savvy individual and, therefore, he does not operate or regularly access email communications and, therefore, the petitioner filed the appeal belatedly on coming to know when the Bank Accounts of the petitioner were attached for recovery on the basis of the Order-in-Original in the month of August, 2024. 8. The appellate authority, however, dismissed the appeal on the ground of limitation without adjudicating the case on merits. 9. Being aggrieved, the petitioner has preferred this petition on the aforesaid prayers. 10. Learned advocate Mr. Hardik Vora for the petitioner made detailed submissions with regard to inadvertent error in filing Form GSTR-1 by showing the turn-over of the sister concern of the petitioner. 11. It was submitted that the petitioner, therefore, should be permitted to file rectified GSTR-1 with correct turnover so as to match with the Form GSTR-3B filed by the pet....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ails in the GST returns being filed by the assessee and that there would not be any scope for any bonafide,and inadvertent rectification / correction. This would presupposes that any inadvertent error which had occurred in filing of the returns, once is permitted to be rectified, any technicality not making a window for such rectification, ought not to defeat the provisions of sub-section (3) of Section 37 read with the provisions of sub-section(9) of Section 39 read de hors the provisos. 13. In our opinion, the proviso ought not to defeat the intention of the legislature as borne out on a bare reading of sub- section (3) of Section 37 and sub-section (9) of Section 39 in the category of cases when there is a bonafide and inadvertent error in furnishing any particulars in filing of returns, accompanied with the fact that there is no loss of revenue whatsoever in permitting the correction of such mistake. Any contrary interpretation of sub-section (3) of Section 37 read with sub-sections (9) and (10) of Section 39 would lead to absurdity and / or bring a regime that GST returns being maintained by the department having incorrect particulars become sacrosanct, which is not w....
X X X X Extracts X X X X
X X X X Extracts X X X X
....judiced from availing credit which they are otherwise legitimately entitled to. The Court observed that an error committed by the petitioner is an inadvertent human error and the petitioner should not be prevented from rectifying the same and accordingly, allowed the petition. 17. A similar view was taken in the Pentacle Plant Machineries Pvt. Ltd. (supra) which also followed the decision in Sun Dye Chem (supra). 18. We also note that the Division Bench of the Orissa High Court in Shiva Jyoti Construction (supra) was considering the case wherein the petitioner had prayed for a relief that the petitioner be permitted to rectify the GST returns filed in September 2017 and March 2018 which was filed inadvertently in Form-B2B instead of Form B2C as was wrongly filed under the GSTR-1 in order to get input tax credit benefit by a third party namely M/s. Odisha Construction Corporation Ltd. The last date for filing of return was 31 March 2019 and the rectification should have been carried out by 13 April 2019. The petitioner contended that an error came to be noticed after the said third party held up the running bill amount of the petitioner by informing it of the error....
X X X X Extracts X X X X
X X X X Extracts X X X X
....erein the errors of the assessee were inadvertent and bonafide. There was not an iota of an illegal gain being derived by the assessees. In fact, the scheme of the GST laws itself would contemplate correct data to be available in each and every return of tax, being filed by the assessees. Any incorrect particulars on the varied aspects touching the GST returns would have serious cascading effect, prejudicial not only to the assessee, but also to the third parties. 22. It is considering such object and the ground realities, the law would be required to be interpreted and applied by the Department. This necessarily would mean, that a bonafide, inadvertent error in furnishing details in a GST return needs to be recognized, and permitted to be corrected by the department, when in such cases the department is aware that there is no loss of revenue to the Government. Such freeplay in the joint requires an eminent recognition. The department needs to avoid unwarranted litigation on such issues, and make the system more assessee friendly. Such approach would also foster the interest of revenue in the collection of taxes. 23. In the aforesaid circumstances, we have no mann....