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2023 (1) TMI 881 - HC - GSTPermission to rectify the GST Return filed for the period September 2017 and March 2018 in Form-B2B instead of B2C as was wrongly filed under GSTR-1 in order to get the Input Tax Credit (ITC) benefit - HELD THAT - The fact remains that by permitting the Petitioner to rectify the above error there will be no loss whatsoever caused to the Opposite Parties. It is not as if that there will be any escapement of tax. This is only about the ITC benefit which in any event has to be given to the Petitioner. On the contrary if it is not permitted then the Petitioner will unnecessarily be prejudiced. In similar circumstances the Madras High Court in M/S. SUN DYE CHEM VERSUS THE ASSISTANT COMMISSIONER (ST) THE COMMISSIONER OF STATE TAX 2020 (11) TMI 108 - MADRAS HIGH COURT accepted the plea of the Petitioner and directed that the Petitioner in that case should be permitted to file the corrected form. The letters of rejection dated 19 th June and 23rd September 2020 are hereby set aside - The Court permits the Petitioner to resubmit the corrected Form-B2B under GSTR-1 for the aforementioned periods September 2017 and March 2018 and to enable the Petitioner to do so a direction is issued to the Opposite Parties to receive it manually. Petition disposed off.
Issues:
Rectification of GST Return from Form-B2C to Form-B2B for Input Tax Credit benefit. Analysis: The Petitioner sought a direction to rectify the GST Return filed incorrectly in Form-B2C instead of Form-B2B for the period September 2017 and March 2018 to avail Input Tax Credit (ITC) benefit from M/s. Odisha Construction Corporation Limited (OCCL), the principal contractor. The deadline for filing the return was 31st March 2019, and the rectification deadline was 13th April 2019. The error was noticed after OCCL withheld the Petitioner's legitimate running bill amount and subsequent requests to the Opposite Parties for correction were unfruitful. The Opposite Parties contended that no indulgence could be granted once the rectification deadline had passed. However, allowing the rectification would not cause any loss to the Opposite Parties as it pertained to ITC benefit, which must be provided to the Petitioner. Denying rectification would unfairly prejudice the Petitioner. Citing a similar case, the Madras High Court directed rectification in comparable circumstances. Consequently, the rejection letters were set aside, and the Petitioner was permitted to resubmit the corrected Form-B2B for the specified periods. The Opposite Parties were directed to receive the corrected forms manually for subsequent uploading on the web portal, to be completed within four weeks. The writ petition was disposed of with these directions, and an urgent certified copy of the order was to be issued as per rules.
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