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2023 (10) TMI 794 - HC - GSTSeeking direction to respondent to allow the petitioner to rectify the GST returns filed for the month of November 2018, December 2018, February 2019, April 2019, May 2019 and July 2019 - HELD THAT - This Court is not inclined to entertain the present petition. Further, while rejecting this petition, this Court grants liberty to the petitioner to file a rectification application under Section 161 of the GST Act and in such case, this Court directs the respondent to consider the said application on merits and pass appropriate orders to change the credit from one head to another head, within a period of eight weeks from the date of receipt of copy of this order, or otherwise in accordance with law. Petition dismissed.
Issues involved:
The issues involved in this case are challenging an order passed by the respondent and seeking direction to rectify GST returns for multiple months. Rectification of GST returns: The petitioner filed a writ petition challenging an order by the respondent rejecting a request to rectify GST returns for various months. The petitioner had availed the wrong credits under different heads based on supplier invoices. The respondent rejected the request as no rectification application was filed u/s 161 of the GST Act. Legal arguments: The petitioner argued that the audit report highlighted the incorrect availing of credits, and a representation was made to shift the ITC credit from one head to another, which was rejected by the respondent. The respondent contended that rectification could only be done through a formal application u/s 161 of the GST Act, which was not done in this case. Court's decision: The High Court, after hearing both parties, dismissed the writ petition but granted the petitioner liberty to file a rectification application u/s 161 of the GST Act. The Court directed the respondent to consider the application and make necessary changes within eight weeks or as per the law. The writ petition was dismissed with the mentioned liberty, and the connected miscellaneous petition was closed.
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