9911796707
|
Home
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (9) TMI 409 - HC - GSTCorrection/rectification of inadvertent mistakes/errors having occurred while filing statutory forms GSTR-1 and GSTR-3B - prayer is thus for either permitting the submission of annual return in the manual form or permitting the correction of original mistakes in the statutory forms concerned on the GST portal by granting permission. HELD THAT - Notice of motion for 27.8.2019.
Issues:
Petitioner's request to file annual return for Assessment Year 2017-18 due to errors in statutory forms GSTR-1 and GSTR-3B not being accepted by the department's portal. Analysis: The petitioner, an assessee, sought permission to file the annual return for the Assessment Year 2017-18 by 31.8.2019 under the CGST and HGST. The petitioner highlighted that inadvertent mistakes/errors occurred while filing statutory forms GSTR-1 and GSTR-3B, which could be corrected as per legal provisions. However, the corrections were not being accepted by the official portal of the department. The petitioner prayed for either allowing the submission of the annual return in manual form or permitting the correction of original mistakes in the statutory forms on the GST portal by granting permission. The High Court issued a notice of motion for 27.8.2019. Advocates representing respondents No. 1, 3, 4, and 5 accepted the notice on behalf of their respective clients. The court directed the notice to private respondent No. 2 to be served through dasti summons only for the specified date. The matter was directed to be shown in the urgent list, indicating the court's recognition of the time-sensitive nature of the petitioner's request. In conclusion, the judgment reflects the court's acknowledgment of the petitioner's predicament due to errors in statutory forms and the inability to rectify them through the department's portal. The court initiated the necessary legal procedures to address the petitioner's request promptly, emphasizing the importance of compliance with statutory requirements while also ensuring fairness and justice in the process.
|
