2019 (11) TMI 472 - HC - GST

Rectification of mistake - error apparent on the record or not - it was claimed that the inadvertent figures entered by their Accountant in the columns of output tax as well as input tax credit as also taxable supply filled up in GSTR-3B - applicability of provisions of Section 39 sub Section 9 of CGST Act 2017 - HELD THAT - Before any direction is issued for reprograming GST Portal, we would like to have the official response of the respondents. However, in the meanwhile, Assistant Commissioner, CCO, GST Zone, Panchkula/respondent No.5 is directed to verify the corrected claims as projected in the manual annual returns placed at Annexure P-21 read with E-mail (Annexure P-10) in juxtaposition with the inadvertent mistake already made in the GSTR-1 and GSTR-3B for the months concerned in the assessment year 2017-18 - After a thorough evaluation, self speaking and reasoned report be submitted on or before the next date in the shape of an affidavit. Matter Adjourned to 10.12.2019.

Summary

Issues:
1. Incorrect details furnished in GSTR-1 and GSTR-3B for the assessment year 2017-18.
2. Obligation of respondent-authorities to permit corrections under Section 39 sub Section 9 of CGST Act 2017.
3. Verification of corrected claims by Assistant Commissioner, CCO, GST Zone, Panchkula.
4. Direction for reprogramming GST Portal.

Analysis:
The judgment deals with a case where the petitioner-assessee had inadvertently entered incorrect details in their GSTR-1 and GSTR-3B for the assessment year 2017-18. The respondent-Union of India and State of Haryana requested time to file a reply. The Senior Standing Counsel for Union of India produced a letter indicating that the incorrect details were not due to IT glitches, thus questioning the rectification at that stage by the authorities.

The petitioner's counsel argued that the corrections were necessary as per Section 39 sub Section 9 of the CGST Act 2017 to facilitate the correct filing of annual returns in GSTR-9. The court decided to seek the official response of the respondents before issuing any direction for reprogramming the GST Portal. In the interim, the Assistant Commissioner was directed to verify the corrected claims against the inadvertent mistakes in GSTR-1 and GSTR-3B for the relevant months in the assessment year 2017-18. A detailed report was to be submitted by the Assistant Commissioner on or before the next date in the form of an affidavit.

The case was adjourned to a later date for further proceedings. The court ordered that a copy of the order be provided to the counsel for the respondents. The judgment highlights the importance of accurate filing of GST returns and the obligations of the authorities to permit corrections as per the relevant provisions of the CGST Act 2017.