2024 (1) TMI 75 - HC - GST

Seeking permission to petitioner to amend the GSTR-1 Form either manually or online as per Section 38(5) of the GST Act, 2017 - mistake in filing the aforesaid Form was genuine and bonafide - HELD THAT - In the interest of justice and considering the aforesaid Division Bench judgement this writ petition being WPA 27326 of 2023 is disposed of by directing both the State and Central GST authority concerned to allow the petitioner to file corrected GSTR-1 Form manually and shall take all necessary steps after receipt of such corrected Forms to be filed by the petitioner, by observing the guidelines laid down by the Division Bench of this Court in the order dated 31st October, 2023. However, since the petitioner is not an individual and it is a company and it must have been availing services of the legal professionals and tax consultants, such mistake cannot be condoned unconditionally and as such it shall pay the cost of Rs. 25,000/- to the High Court Legal Services Committee, Calcutta, within ten days from date and shall file proof of payment of the same along with the corrected GSTR-1 Form. This order has been passed allowing the petitioner to file corrected GSTR-1 Form in view of exceptional facts and circumstances.

Summary

Issues involved:
The petitioner sought direction to amend GSTR-1 Form under Section 38(5) of the GST Act, 2017 due to a genuine mistake. The respondent GST authority argued against allowing the amendment, citing a previous opportunity given to the petitioner to correct the mistake. The petitioner relied on a Division Bench judgment for support.

Amendment of GSTR-1 Form:
The petitioner requested the respondent GST authority to permit the amendment of the GSTR-1 Form, either manually or online, under Section 38(5) of the GST Act, 2017, emphasizing the genuine and bonafide nature of the mistake made in the filing process. The respondent, represented by Mr. Kundalia, opposed the request, pointing out that the petitioner had already been given a chance to rectify the error once before, and this was now a repeated offense.

Precedent and Division Bench Judgment:
The petitioner, in support of their plea, referred to a Division Bench judgment dated 31st March, 2023, involving a similar situation where correction of the GSTR-1 Form was allowed. The Division Bench's order directed the appropriate respondent to permit the appellant to file the corrected form manually, with specific timelines for submission and uploading of details. Mr. Kundalia highlighted the distinction that in the cited case, the mistake had occurred only once, unlike the current situation.

Court's Decision and Directions:
Considering the Division Bench judgment and the interests of justice, the High Court disposed of the writ petition by instructing both the State and Central GST authorities to allow the petitioner to file the corrected GSTR-1 Form manually. The authorities were directed to follow the guidelines laid down by the Division Bench in the mentioned order. However, due to the petitioner being a company with access to legal professionals and tax consultants, the Court imposed a cost of Rs. 25,000 to be paid to the High Court Legal Services Committee within ten days, along with proof of payment and the corrected form submission. This decision was made based on the exceptional circumstances of the case, allowing the amendment of the GSTR-1 Form.