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TMI Blog2022 (4) TMI 192X X X X Extracts X X X X X X X X Extracts X X X X ..... r the details of the outward supplies of goods or services or both effected during a tax period on or before the tenth day of the month succeeding the said tax period. Such details are to be communicated to the recipient of the said supplies within such time and in such manner that may be prescribed. We are not getting into the controversy whether there was any mistake on the part of the writ applicant No.1 so far as the GSTR-1 is concerned. The department permitted the writ applicant No.1 to amend the GSTR-1 with respect to all the nine invoices however, for some reason or the other, the writ applicant No.1 was in a position to amend only four such invoices. He is here before this Court as he is not able to amend the remaining five. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... plication under Article 226 of the Constitution of India, the writ applicants have prayed for the following reliefs: A. Your Lordships may be pleased to admit this petition; B. Your Lordships may be pleased to allow this petition; C. Your Lordships may be pleased to issue writ of mandamus or any other appropriate writ directing the respondent authorities to allow amendment in GSTR-1 return of Petitioner No.1 herein pertaining to the month of June 2019 so that Deemed Export could be tick mark ( ) in regard to Invoice No.122 dtd. 22/06/2019 and 125 dtd. 25/06/2019 respectively; D. Your Lordships may be pleased to grant an ex-parte, ad interim order in favour of the petitioner herein in terms of prayer clause C hereinab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Notification No.47/2017 dated 18.10.2017, Notification No.48/2017 dated 18.10.2017 and the Notification No.49/2017 dated 18.10.2017 and also as per the Director General Foreign Trade Policy 2015-20, Chapter 7 (Deemed Export). It is the case of the writ applicant No.1 that although, the aforesaid supplies are Deemed Export yet, while filing the return in the Form GSTR-1 on the portal of the Goods and Service Tax Department for the month of June 2019, inadvertently, the GST Consultant of the writ applicant No.1 missed to tick mark on the column of Deemed Export in the said return in regard to the aforesaid invoices. 3.3 Having realized its mistake, the writ applicant No.1 tried to rectify the same by amending the Form GSTR 1. It a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rein the writ applicant No.1 has accepted that there could be a mistake on its part however, the writ applicant No.1 tried to pursued the department to permit him to amend the five invoices. 7. Section 37 of the GST Act is with respect to the furnishing of details of the outward supplies. In accordance with Section 37 of the Act every registered person other than an input service distributor, a non resident taxable person and a person paying tax under the provisions of Section 10, Section 51 or Section 52 respectively, is obliged to furnish electronically in such form and manner the details of the outward supplies of goods or services or both effected during a tax period on or before the tenth day of the month succeeding the said tax per ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s a controversy whether those five invoices could have also been amended in the first instance or not. 10. Be that as it may, in the peculiar facts and circumstances of the case, we are inclined to grant one last opportunity to the writ applicant to get his GSTR-1 with respect to all the five invoices amended for one last time. 11. The Respondents are directed to process the request of the writ applicant No. 1 for carrying out amendment in its GSTR -1 returns pertaining to the respective months in 2019 in all the aforesaid writ petitions with respect to ticking of the Deemed Export column in regard to the balance 5 invoices, which the writ applicant did not amend in the first request, however, the respondents are granted liberty to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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