2023 (9) TMI 999 - HC - GST

Seeking reopening of GST portal or to accept the manual filing of Rectification in amendment in GST Tran-1 - HELD THAT - The learned counsel for the petitioner would seek liberty to challenge the proceedings dated 04.10.2020 or to file a representation. The writ petition stands disposed of with liberty to the petitioner to either challenge the proceeding dated 09.10.2020 in the manner known to law or to file a representation.

Summary

Issues Involved:
The issues involved in the judgment are related to the filing of a Writ of Mandamus directing the Respondents to open the GST portal or accept manual filing of Rectification in amendment in GST Tran-1 due to a clerical mistake made by the petitioner in placing registered customers in the wrong category.

Details of the Judgment:

Issue 1: Writ of Mandamus for rectification in GST Tran-1
The petitioner filed a writ petition seeking a Writ of Mandamus to direct the Respondents to open the GST portal or accept manual filing of Rectification in amendment in GST Tran-1. This was to correct the placement of registered customers in the correct category, as they were wrongly placed in the "unregistered category" due to a clerical mistake by the petitioner.

Issue 2: Response from the Respondents
The learned counsel for the Respondents informed that an order was passed on the petitioner's representation, stating that the petitioner would not be allowed to rectify the error or omission in the details furnished in GSTR-I after submitting all returns. This communication was conveyed to the petitioner via email dated 04.10.2020.

Issue 3: Challenge to the Proceedings
The Respondents suggested that if the petitioner was aggrieved by the proceedings dated 04.10.2020, they should challenge those proceedings instead of seeking a mandamus. The counsel for the petitioner expressed the intention to challenge the proceedings dated 04.10.2020 or submit a representation.

Final Decision:
The writ petition was disposed of with liberty granted to the petitioner to either challenge the proceeding dated 09.10.2020 through appropriate legal means or file a representation. No costs were awarded in this matter.