2024 (10) TMI 1102 - HC - GST

Rectification of GST Return filed for the period 2020-21 and 2021-22 from 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. 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 Court permits the Petitioner to resubmit the corrected Form-GSTR-1 from B2C to B2B for the aforementioned periods 2020-21 and 2021-22 and to enable the Petitioner to do so a direction is issued to the Opposite Parties to receive it manually. Once the corrected Forms are received manually, the Department will facilitate the uploading of those details in the web portal. The directions be carried out with in a period of four weeks. Petition disposed off.

Summary

The High Court of Orissa allowed the Petitioner to rectify GST Returns from B2C to B2B for 2020-21 and 2021-22 to claim Input Tax Credit benefit. The Opposite Parties must receive the corrected forms manually for uploading within four weeks. The decision was based on a similar case in the Madras High Court.