TaxTMI 
TaxTMI 
2026 (3) TMI 1429
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....e-19) as unconstitutional and unreasonable being violative of Articles 14 and 19(1)(g) of the Constitution of India; and/or (ii) An appropriate writ/order/direction may not be issued directing the Respondents to act as per para 2 of the Notification No. 72/2017-Central Tax dated 29.12.2017, etc. (Annexure-17); and/or (iii) An appropriate writ/order/direction may not be issued directing the Respondents to accept the GSTR-3B returns without any issue of delay till the time the system is not rectified to enable filing of returns without payment of output tax, and to prohibit the Respondents from proceeding further in such like cases; and/or (iv) An appropriate writ/order/direction may not be issued declaring the impugned Notification No.23/2017-CT dated 17.08.2017, etc. (Annexure-12) as unconstitutional and ultra vires to the parent Act; and/or (v) An appropriate writ/order/direction may not be issued for quashing and setting aside Notification No.09/2023-Central Tax dated 31.03.2023 (Annexure-23); and/or (vi) An appropriate writ/order/direction may not be issued for quashing and setting aside the impugned Notification No. 56/2023-Central T....
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....nd furthermore, a Credit Note was wrongly mentioned. However, in the GSTR-3B which is filed in terms with Section 39 of the CGST Act as well as in the GSTR-9F, the correct details were inserted, i.e., the tax component against the four invoices were shown as 12% and the Credit Note amount was deducted from the details of outward supplies. This aspect is apparent from a perusal of Paragraph No.93 of the writ petition and more particularly the table mentioned therein. The said table is reproduced herein under: Particulars of GSTR-3B & 1 for the month of March 2019 Taxable Value SGST CGST Total (CGST + SGST) Outward supplies as per table 4A, 4B, 6B, 6C - B2B, SEZ, DE Invoices of GSTR-1 7,65,43,817 68,88,943.53 68,88,943.53 1,37,77,887.06 Total outward Liability as per GSTR-1 return (A) 7,65,43,817 68,88,943.53 68,88,943.53 1,37,77,887.06 Outward taxable supplies as reported in Table 3.1 of GSTR-3B (B) 7,58,73,063 45,52,384.00 45,52,384.00 91,04,768.00 Difference [C (A-B)] 6,70,754 23,36,559.53 23,36,559.53 46,73,119.06 Difference on account of inadvertent reporting of tax on 4 invoices in GSTR-1(D) - 2....
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....T DATE FOR AVAILING IN TERMS WITH SECTION 16(4) OF THE CGST ACT. 10. The second reason for being aggrieved with the impugned order dated 30.04.2024 was that the Petitioner was not permitted to avail the Input Tax Credit in the GSTR-3B for a tax period where such returns were filed after the last date of availment of Input Tax Credit in terms with Section 16(4) of the CGST Act. It is seen from the impugned order dated 30.04.2024 that the return filed for the month of March, 2019 in the GSTR-3B, the Petitioner sought to avail the Input Tax Credit on 13.03.2021. The Respondent No. 7 in the impugned order dated 30.04.2024 observed that the due date of furnishing the return under Section 39 of the CGST Act for the month of September, 2019 was 20.10.2019 and any return filed beyond this date would accordingly become ineligible for the purpose of availment of Input Tax Credit. It was also observed that as the Petitioner filed the GSTR-3B return for the month of March, 2019 on 13.03.2021 and as such, the Petitioner was not entitled for availing the corresponding Input Tax Credit. 11. The learned counsel appearing on behalf of the Petitioner submitted that the basis on which the Respo....
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....error that in the outward supplies in the GSTR-1 return tax rate at 18% was mentioned in the four invoices, though the rate of tax was mentioned as 12% in the actual invoices. Further to that, there was a wrong mention of Credit Note in the GSTR-1 which should have been actually deducted from the invoice value and this aspect was duly reflected in the GSTR-3B as well as in the GSTR-9F. It was the case of the Petitioner that if an Explanation was sought for by giving an opportunity, the Petitioner would have explained before the Respondent No. 7. 16. The question therefore arises that can this mistake which crept in the GSTR-1 be allowed to be corrected subsequently. 17. In the case of Aberdare Technologies Private Limited and Others Vs. Central Board of Indirect Taxes and Customs and Others reported in (2024) 105 GST 585 (Bombay), the learned Bombay High Court allowed the assessee to amend/rectify the Form GSTR-1. A challenge to the said order passed by the learned Bombay High Court was made before the Supreme Court by the Revenue by filing an application under Article 136 of the Constitution. The Supreme Court dismissed the said Special Leave Application by observing that th....
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....uch details shall be subject to such conditions and restrictions, within such time and in such manner as may be prescribed, be communicated to the recipient of the said supplies. This period can be extended by the Commissioner, for reasons to be recorded in writing, by way of a notification for such class of taxable persons as may be specified therein. Sub-Section (3) of Section 37 of the CGST Act provides an opportunity to the registered person, who has furnished details in terms with Sub-Section (1) of Section 37 of the CGST ACT to rectify such error or omission, upon discovery of any error or omission in the manner as may be prescribed and shall pay the tax and interest, if any, in case there is a short payment of tax on account of such error or omission in the return to be furnished for such tax period. It is interesting however to take note of the first proviso to Section 37(3) of the CGST Act which stipulates that no rectification of error or omission in respect to the details furnished under Sub-Section (1) of Section 37 of the CGST Act shall be allowed after the 30th day of November following the end of the financial year to which such details pertain, or furnishing of t....
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....above quoted Section along with the Explanation shows that when an amount of tax payable in terms with the self assessed tax had remained unpaid there is no necessity for invoking Section 73, 74 or 74A of the CGST Act, and the amount can be recovered in terms with Section 79 of the CGST Act. By the Explanation which came into effect on 01.01.2022, the term self-assessed tax was extended to include the tax payable in respect of the details of outward supplies furnished under Section 37(1) of the CGST Act and when the said amount is not included in the return furnished under Section 39 of the CGST Act. 25. It is in the above backdrop, let this Court take note of the facts in the present case. There is an admitted mismatch between the GSTR-1 Return filed by the Petitioner with that of the GSTR-3B submitted by the Petitioner. The mismatch pertains to four invoices wherein in the GSTR-1 Return the Petitioner had shown that the tax component was 18% which as per the Petitioner was 12%. Additionally, there was a wrong mention of the Credit Note. It appears that the Petitioner did not rectify the GSTR-1 within the period permissible. Resultantly, the Respondent No. 7 had added the mi....
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....d 2020-21, the registered person shall be entitled to take input tax credit in any return under Section 39 which is filed upto the thirtieth day of November, 2021." 30. A perusal of the above quoted Sub-Section of Section 16 reveals that in respect to any invoice or debit note for supply of goods or services or both pertaining to the Financial Years 2017-18, 2018-19, 2019-20 and 2020-21, the registered person shall be entitled to take Input Tax Credit in any return under Section 39 which is filed upto 30.11.2021. In view of the said amendment to the CGST Act, thereby inserting Section 16(5), the Petitioner herein would therefore be entitled to claim Input Tax Credit for the GSTR-3B return filed for March, 2019 till 30.11.2021. In the instant case, the Petitioner had submitted the return on 13.03.2021 well within the period stipulated in terms with Section 16(5) of the CGST Act. 31. Under such circumstances, in view of the amendment made to the CGST Act by the Finance (No.2) Act, 2024 whereby Section 16(5) to the CGST Act was inserted, this Court is of the opinion that the impugned order dated 30.04.2024 in respect to the entitlement to claim Input Tax Credit for the month of ....