2022 (2) TMI 1001 - HC - GST

Seeking revision of returns - values were incorrectly shown as zero in the returns and, according to the petitioner, the same arose on account of certain technical issues - HELD THAT - This writ petition itself can be disposed of directing an expeditious consideration of Ext.P6 - there will be a direction to the competent amongst respondents 1 and 2 to consider and dispose of Ext.P6, as expeditiously as possible, at any rate, within a period of two months from the date of receipt of a copy of this judgment, after granting an opportunity of hearing to the petitioner. The writ petition is disposed of.

Summary

Issues:
- Correction of GST returns due to technical issues causing prejudice to the petitioner.

Analysis:
The petitioner, a registered dealer under the Goods and Service Tax Act, sought a direction to correct the mistake in returns filed for January and March 2018, where values were incorrectly shown as zero due to technical issues. The petitioner filed an application (Ext.P6) for correction, citing the decision in M/s.Sun Dye Chem v. The Assistant Commissioner. The court, after hearing both parties' counsels, decided to dispose of the petition by directing an expeditious consideration of Ext.P6.

The court ordered the competent authorities among respondents 1 and 2 to consider and dispose of Ext.P6 within two months from the date of the judgment, granting an opportunity of hearing to the petitioner. The judgment emphasized the importance of considering binding judgments of Courts of law while dealing with Ext.P6. Consequently, the writ petition was disposed of, providing relief to the petitioner by ensuring a prompt review and correction of the GST returns to rectify the prejudice caused by the technical errors.