2023 (1) TMI 499 - HC - GST

Seeking permission to access to the GST portal in order to the rectify form GSTR-1 uploaded between FY 2017-18 and 2018-19 - entitlement of recipient to take credit of the tax paid by the petitioner notwithstanding the time limit prescribed in Section 16(4) of the CGST Act - benefit of Circular bearing No.183/15/2022-GST dated 27.12.2022 - HELD THAT - A perusal of the Invoices at Annexure-C will indicate that while supplies are made by the petitioner to the 5th respondent M/s.ABB Global Industries and Services Private Limited, the GSTIN Number mentioned in the Invoices has been incorrectly shown as that of ABB India Limited, which is a completely different and independent juristic and legal entity from the 5 th respondent herein. Under these circumstances, having regard to the language employed in the Circular, which contemplates rectification of the bonafide and inadvertent mistakes committed by the persons at the time of filing of Forms and submitting Returns, in the peculiar and special facts and circumstances of the instant case, the error committed by the petitioner in showing the wrong GSTIN number in the Invoices which was carried forward in the relevant Forms as that of ABB India Limited instead of the 5th respondent i.e., M/s.ABB Global Industries and Services Private Limited, is clearly a bonafide error, which has occurred due to bonafide reasons, unavoidable circumstances, sufficient cause and consequently, the aforesaid Circular would be directly and squarely applicable to the facts of the instant case. A perusal of the aforesaid Circular also indicates that the procedure to be followed in such cases has been prescribed at paragraph-4. In addition to the Circular, the petitioner has also filed an Affidavit satisfying the conditions stipulated in paragraph 4.1.1 of the Circular, enclosing the details of the Invoices issued by the petitioner to the 5 th respondent. The 5th respondent has filed statement of objections setting out the facts admitting, accepting and reenforcing the claim of the petitioner with regard to the discrepancies / mismatch in mentioning of the GSTIN Number. It would be just and proper to dispose of this petition directing the respondents 1 to 3 revenue to follow the procedure prescribed in the Circular and apply the said Circular to the facts of the instant case of the petitioner, 5th respondent and their transactions for the years 2017-18, 2018-19 and 2019-20 - though the Circular refers only to the years 2017-18 and 2018-19, since there are identical errors committed by the petitioner not only in respect of the assessment years 2017-18 and 2018-19 but also in relation to the assessment year 2019-20 also, thus, by adopting a justice oriented approach, the petitioner would be entitled to the benefit of the Circular for the year 2019-20 also. Petition disposed off.

Summary

Issues Involved:
1. Access to GST portal for rectification of form GSTR-1.
2. Applicability of Circular No. 183/15/2022-GST dated 27.12.2022.
3. Direction to consider the petitioner's request letter dated 06.09.2021.

Issue-wise Detailed Analysis:

1. Access to GST Portal for Rectification of Form GSTR-1:
The petitioner sought a writ of mandamus directing Respondent No.1 to allow access to the GST portal to rectify form GSTR-1 for FY 2017-18 and 2018-19, enabling the recipient to take credit of the tax paid by the petitioner. The court examined the invoices and found that the GSTIN number was incorrectly shown as that of ABB India Limited instead of the 5th respondent, M/s.ABB Global Industries and Services Private Limited. This error was deemed a "bonafide error" due to unavoidable circumstances and sufficient cause. The court concluded that the Circular, which allows rectification of such errors, is applicable.

2. Applicability of Circular No. 183/15/2022-GST dated 27.12.2022:
The petitioner argued that the Circular No. 183/15/2022-GST, which addresses discrepancies in ITC claims due to errors in GSTR-1 and GSTR-2A forms, should apply to their case. The respondents contended that the Circular was not applicable. However, the court found that the Circular explicitly covers scenarios where errors in GSTIN numbers lead to discrepancies in ITC claims. The court noted that the petitioner had filed an affidavit satisfying the conditions stipulated in paragraph 4.1.1 of the Circular and that the 5th respondent had admitted the discrepancies. Consequently, the court held that the Circular was directly applicable to the petitioner's case for the years 2017-18, 2018-19, and 2019-20.

3. Direction to Consider the Petitioner's Request Letter Dated 06.09.2021:
The petitioner alternatively sought a direction for Respondent No.1 to consider their request made in the letter dated 06.09.2021. The court directed respondents 1 to 3 to follow the procedure prescribed in the Circular and apply it to the petitioner's case. The court also instructed the respondents to consider the petitioner's request letter and proceed in accordance with the law and the Circular as expeditiously as possible.

Conclusion:
The court disposed of the petition by directing the respondents to take necessary steps for the assessment years 2017-18, 2018-19, and 2019-20 in terms of the Circular No. 183/15/2022-GST. The respondents were also directed to consider the petitioner's request letter dated 06.09.2021 and proceed accordingly.