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2023 (11) TMI 510 - HC - GSTSeeking correction of uploading mistake in GSTR-3B of the petitioner for the period February, 2018 - constitutional validity of Circular No. 26/26/2017-GST, dated 29.12.2017 - HELD THAT - Considering the facts that paragraph 4 of the circular No. 26/26/2017-GST has been read down and it has been stated that the assessee can rectify the mistake in respect of the period in which it is granted. Subsequently, this is the law which has been taken note in several judgments. Question here is of disputed question of fact and this Court cannot be expected to decide the disputed question of fact within the jurisdiction under Article 226 of the Constitution of India. This writ petition is disposed of with liberty to the petitioner to approach the appellate authority under Section 107 of the GST Act against the impugned order Ext. P15. If the petitioner submits all the documents in his favour before the appellate authority, the authority will examine it in accordance with law and pass an order accordingly.
Issues involved:
The petitioner approached the court challenging orders in Ext. P14 and Ext. P15, seeking correction of an uploading mistake in GSTR-3B for February 2018 and declaring Circular No. 26/26/2017-GST as ultra vires. Details of the Judgment: Issue 1: Correction of Uploading Mistake in GSTR-3B The petitioner, a partnership firm dealing in cosmetics, received a notice for discrepancies in tax filings for the financial year 2017-18. The petitioner claimed an uploading mistake in GSTR-3B for February 2018, attributing it to an error by a clerk who handled the filing for another taxable person. The petitioner rectified the errors in subsequent filings of GSTR-9 and GSTR-9C. Despite this, a notice was issued under Section 74(1) of the CGST Act, demanding payment for unremitted tax liabilities. The assessing authority issued a show cause notice for payment along with interest and penalty. The petitioner sought to correct the mistake but was issued an order assessing the liability under SGST and CGST, along with interest and penalty. Issue 2: Validity of Circular No. 26/26/2017-GST The petitioner argued that the time limit prescribed in Circular No. 26/26/2017-GST should not restrict rectification of errors in GSTR-3B. Citing judgments from Gujarat High Court and Delhi High Court, the petitioner sought permission to rectify the error. The Government Pleader suggested approaching the appellate authority under Section 107 of the GST Act. The court noted that the circular had been read down in previous judgments, allowing rectification for the relevant period. As the matter involved disputed facts, the court disposed of the writ petition, granting the petitioner liberty to appeal to the appellate authority with all supporting documents for further consideration. In conclusion, the court disposed of the writ petition, granting the petitioner the liberty to appeal to the appellate authority under Section 107 of the GST Act against the impugned order, with instructions to examine all documents submitted by the petitioner in accordance with the law.
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