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2025 (4) TMI 490 - HC - GSTSeeking rectification of errors in a GST return - HELD THAT - In view of the statement made by learned counsel for the petitioner this petition is disposed of with a direction to respondent No. 2 i.e. Assistant Commissioner State Tax Department Union Territory of Ladakh to consider and decide the representation(s) contended to have been submitted by the petitioner under rules at the earliest having regard to judgments relied upon by the petitioner. The petitioner is directed to supply a copy of complete set of this petition along with a copy of this order to respondent No. 2 so as to facilitate early decision in the matter. Petition disposed off.
The High Court of Jammu and Kashmir and Ladakh, presided over by Hon'ble Chief Justice Tashi Rabstan and Hon'ble Justice MA Chowdhary, addressed a petition filed by a contractor firm seeking rectification of errors in a GST return. The petitioner requested that inadvertent errors in the GST return, which incorrectly listed transactions in the B2C column instead of B2B, be corrected either manually or through the online portal, as these errors resulted in no loss of government revenue. The petitioner also sought improvements to the online system for ease of correction.The petitioner, a general works contractor involved in government infrastructure projects, faced issues when the Project Manager of WAPCOS Ltd. could not locate the transactions in GSTR-2A due to these errors. Despite submitting representations to the State Tax Department, Union Territory of Ladakh, the petitioner received no resolution and thus approached the court.The court, after hearing the petitioner's counsel, who cited various High Court judgments supporting such rectifications, directed the Assistant Commissioner, State Tax Department, Union Territory of Ladakh (respondent No. 2), to consider and decide on the petitioner's representations promptly. The petitioner was instructed to provide a complete set of the petition and the court order to facilitate an early decision. The petition was disposed of with these directions.
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