2024 (10) TMI 1603 - HC - GST

Direction to open the online portal in order to rectify the clerical mistake committed in wrongly filing the detail under Column B2C without mentioning GST number of the recipient instead of Column B2B in the GSTR-1 - Ipetitioner submits that the representation dated 20.09.2021 of the petitioner deserves to be considered and disposed by the respondents - HELD THAT - The grievance of the petitioner is justified. The petitioner is therefore directed to resubmit the representation strictly in accordance with the Circular No.183/15/2022-GST (F.No.CBIC-20001/2/2022- GST) dated 27.12.2022. The respondents are directed to consider the revised representation and pass appropriate orders on merits as expeditiously as possible preferably within a period of three months from the date of filing of the revised representation strictly in accordance with Circular No.183/15/2022-GST (F.No.CBIC- 20001/2/2022-GST) dated 27.12.2022. Petition disposed off.

Summary

The High Court of Madras directed the respondents to open the online portal for the petitioner to rectify a clerical mistake in filing GSTR-1. The issue is covered by Circular No.183/15/2022-GST, and the petitioner must resubmit the representation following the circular. The respondents are directed to consider the revised representation and pass appropriate orders within three months.