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2023 (5) TMI 287 - HC - GSTRejection of request for amendment of the GSTR-1 Form for the financial year 2017-2018 - rejection on the ground that such amendment can be done only on the due date of filing of Form GSTR-1 of March 2019 - HELD THAT - In the instant case, guidance provided by two judgments of the Division Bench, one is of the Jharkhand High Court and the other one is of the High Court of Orissa. In the case of M/s. Mahalaxmi Infra Contract Ltd. Vs. Goods and Services Tax Council through the Secretary, Central Board of Indirect Taxes and Customs, New Delhi 2022 (11) TMI 323 - JHARKHAND HIGH COURT , the Court considered an identical issue and granted relief to the assessee, holding that interest of justice would be served if the petitioner is allowed to make the necessary correction in GSTR-1 form for January 2019. Such correction, if does not entail technical difficulties by the GSTN, may be allowed to be made online by GSTN by opening the portal for a limited period upon due communication to the petitioner and respondent no.5 and 6 as it would reflect corresponding correction in their GSTR-2A form for the relevant period. Identical issue was also considered by the High Court of Orissa in the case of M/s. Y. B. Construction Pvt. Ltd., Bhubaneswar vs. Union of India Ors. 2023 (3) TMI 111 - ORISSA HIGH COURT where it was held that assesses should not be prejudiced from availing credit that they are otherwise legitimately entitled to. The error committed by the petitioner is an inadvertent human error and the petitioner should be in a position to rectify the same, particularly in the absence of an effective, enabling mechanism under statute. Thus, appropriate directions have to be issued in the case on hand so that the appellant would be entitled to avail the credit which he is legitimately entitled to - respondent are directed to permit the appellant to file corrected GSTR-1 Form manually and the appropriate authority of the respondent department is directed to receive the forms manually and requisite details shall be uploaded in the web portal of the department within a period of six weeks from the date of such manual forms are submitted - appeal allowed.
Issues involved: Appeal against rejection of request for amendment of GSTR-1 Form for financial year 2017-2018 due to expired limitation period.
Summary: The appellant filed a writ petition challenging the decision of GSTN Authorities rejecting the request for amendment of the GSTR-1 Form for the financial year 2017-2018. The petition was dismissed by the learned Single Bench citing expiration of the limitation period for rectification. The appellant appealed to the High Court against this decision. The High Court considered two judgments, one from the Jharkhand High Court and the other from the High Court of Orissa, which granted relief to the assessee in similar cases. The Court emphasized that the correction of relevant returns would not impact tax revenue and would allow the rightful availment of Input Tax Credit (ITC). The Court directed that the necessary correction in the GSTR-1 form should be allowed within a specified period, either online or through manual mode. Furthermore, the High Court noted that an enabling mechanism was absent for rectification of errors in the absence of notified Forms GSTR-2A and GSTR-1A. The Court emphasized that the appellant should not be prejudiced from availing legitimate credits due to inadvertent errors. In line with previous judgments, the High Court allowed the appeal, set aside the previous order, and directed the appellant to file corrected GSTR-1 Form manually. The respondent department was directed to receive and upload the corrected details within a specified timeframe. In conclusion, the High Court allowed the appeal, directed the manual filing of corrected GSTR-1 Form, and mandated the uploading of requisite details by the respondent department within a specified period to ensure the appellant's entitlement to legitimate credits.
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