2021 (8) TMI 669 - HC - GST

Revision of GSTR 3B - statutory obligation on the State GST authority - HELD THAT - There is no statutory obligation existing on the State authorities to allow the petitioner to revise GSTR 3B for the month of March, 2019. The fact that under a circular some discretion has been granted may not be enough in the facts of the present case where, adjudication proceeding has also been concluded against the petitioner. - the adjudication order is clearly appealable. The writ petition in extraordinary jurisdiction under article 226 of the Constitution of India is not entertained - Once the appeal filed by the assessee is allowed and it is contested that GSTR 3B for the month of March, 2019 suffered from inadvertent mistakes upon evidence led to establish that fact, the appellate authority would have to record a finding in that regard and adjudicate the issue accordingly. If any tax amount is found deposited in excess, over and above, the liability admitted or adjudged for the month of April, 2019, the petitioner may remain entitled to claim benefit of the same in appropriate proceeding, in accordance with law. Petition disposed off.

Summary

Issues:
1. Writ of mandamus to revise GSTR 3B for March 2019
2. Writ of certiorari against adjudication order dated 28.08.2019

Analysis:
1. The petitioner sought a writ of mandamus to revise GSTR 3B for March 2019. The State GST authority argued that there was no statutory obligation to allow such revision and that an appeal under Section 107 of U.P. GST Act, 2017 was the appropriate remedy. The court noted the absence of a statutory obligation for revision and the concluded adjudication proceeding against the petitioner, leading to the dismissal of the writ petition seeking mandamus.

2. Regarding the challenge to the adjudication order dated 28.08.2019, the court clarified that the order was appealable. The petitioner's argument that without revising GSTR 3B, success in appeal was unlikely was not accepted. The court emphasized that if errors were found in GSTR 3B for March 2019 during the appeal process, appropriate proceedings could be initiated to rectify any excess tax paid, ensuring the petitioner's rights were protected.

3. The court disposed of the writ petition with a direction for the petitioner to file an appeal within two weeks against the order dated 28.08.2019, ensuring the appeal would be considered on its merits without objections on limitation. This direction was issued due to the challenges posed by the Covid-19 pandemic, allowing the petitioner to pursue legal remedies effectively while safeguarding their interests.