TaxTMI 
TaxTMI 
2026 (8) TMI 309
X X X X Extracts X X X X
X X X X Extracts X X X X
....THE CHIEF JUSTICE MR. M.S. RAMACHANDRA RAO AND HON'BLE MR. JUSTICE BISWAJIT PALIT For the Petitioner(s): Mr. Somik Deb, Sr. Advocate, Ms. Rinku Roy Barman, Advocate, Ms. Sara Tripura, Advocate, Ms. Dolly Rupini, Advocate. For the Respondent(s): Mr. Bidyut Majumder, D.S.G.I. Mr. Biplabendu Roy, Advocate. ORDER 1) In this writ petition, the petitioner contends that it got itself registered under the CGST Act, 2017 and for the period 01.05.2019 to 05.02.2020, the petitioner had shown certain invoices in the GST TDS GSTIN instead of the regular GSTIN. 2) The petitioner contends that when it approached the 7th respondent, he issued a letter on 29.11.2022 certifying that invoices mentioned by the petitioner were verified with the r....
X X X X Extracts X X X X
X X X X Extracts X X X X
....tal cannot be changed/altered/rectified by the Jurisdictional Tax Officer. It is further contended that the Input Tax Credit can be availed by the service recipient only when the supplier does mention the invoices against the GSTIN of the recipient of the service while filing GSTR-1 return for the respective period. But, the petitioner did not upload the invoices in their GSTR-1 return against the service recipient Engineering Projects (India) Limited. 7) We have noted the contentions of the parties. 8) Similar issue had arisen before the Bombay High Court in the case of Aberdare Technologies Pvt. Ltd. and Another vs. Central Board of Indirect Taxes & Customs and Others 2024 SCC OnLine Bom 4122: (2024) 89 GSTL 6. In that case also ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....vs. Union of India (2023) 2 HCC (Bom)793 where the same Court was considering the issue of refusal of the respondents-GST Authorities to rectify/amend the Form GSTR-1 for the period July 2021, November 2021 and January 2022 either through online or manual means. It noted that in the case of Star Engineers (I) Pvt. Ltd. (2 supra), it had been held that the GST regime as contemplated under the GST Law, unlike the prior regime, has evolved a scheme which is largely based on the electronic domain. The diversity in which the traders and the assessees in our country function, with the limited expertise and resources they would have, cannot be overlooked, in the expectation the present regime would have in the traders/assessees complying with the ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....essee friendly. Such approach would also foster the interest of revenue in the collection of taxes. 11) In the judgment in Star Engineers (I) Pvt. Ltd. (2 supra), the Bombay High Court allowed the writ petition and directed the respondents to permit the petitioner to amend/rectify the Form GSTR-1 for the above period either through online or manual means within four weeks from that day. 12) In the judgment in Aberdare Technologies Pvt. Ltd. (1 supra) this judgment was followed because the facts were identical and it was also noted that there was no loss of revenue to the respondents if the petitioner was permitted to amend the GST returns filed. Therefore, a direction was given to the respondents to open the portal within one week fro....
X X X X Extracts X X X X
X X X X Extracts X X X X
....a good justification, as software are meant ease compliance and can be configured. Therefore, we exercise our discretion and dismiss the special leave petition." 15) In the instant case also, there is only the issue of filing of the invoices in the correct GSTIN. Instead of filing it in the regular GSTIN, the petitioner had filed it in the wrong GSTIN i.e. GST TDS GSTIN. There is no loss of revenue to the respondents at all. Though the respondents had taken the plea that entries once made in the GSTIN Portal cannot be altered that stand is no longer correct in view of the judgments of the Bombay High Court in Star Engineers (I) Pvt. Ltd. (2 supra) as followed in Aberdare Technologies Pvt. Ltd. and Another (1 supra) which has been affirme....