9911796707
TMI Blog2024 (10) TMI 1118X X X X Extracts X X X X X X X X Extracts X X X X ..... 37(3) of the GST Act, however, since, the petitioner s refund application was partly allowed the petitioner had been prevented from rectifying the error as there is no scope available to rectify such error on the portal. It, however, appears to be a case of genuine mistake, having regard to the stand taken both by the State respondents as also by the customs authorities. The Hon ble Division Bench in the case of Abdul Mannan Khan [ 2023 (5) TMI 287 - CALCUTTA HIGH COURT ] had been pleased to observed 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 sam ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... such minerals and other allied products to other countries. 3. In the instant case, five several export invoices and filing of form GSTR-1 forms subject matter of issue in the present writ petition. 4. According to the petitioner after causing export of the minerals under five several invoices, with payment of IGST, the petitioner while filling up Form GSTR-1, for the period October, 2022 and November, 2022 due to inadvertence had marked the supplies as without payment of IGST instead of with payment of IGST though the other details as was required to be filled up had been correctly noted. According to the petitioner, Form GSTR 3B also showed corresponding correct figure. This fact was not within the knowledge of the petitioner until the ti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the State respondents have no control over the common portal to rectify the mistake. This Court taking into consideration the aforesaid submissions and also noting that the respondent no. 3, GSTN was not represented in Court, had directed the petitioner to communicate the aforesaid order to the GSTN authorities. 9. Pursuant to the aforesaid, the petitioner had duly communicated the aforesaid order dated 3rd September, 2024 to the respondent no. 3. An affidavit of service to that effect has been filed in Court, which is taken on record. 10. Despite service, none appears on behalf of the respondent no. 3, GSTN. 11. Mr. Agarwal, learned advocate appearing on behalf of the petitioner by placing before this Court the judgment delivered in the c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... taken both by the State respondents as also by the customs authorities. 14. I find that the Hon ble Division Bench in the case of Abdul Mannan Khan (supra) had been pleased to observe as follows: 4. 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. in W.P. (C) No.12232 of 2021 . In the said decision the Court took note of the decision of the High Court of Madras in the case of M/s. Sun Dye Chem vs. The Assistant Commissioner (ST) Ors. in W.P. No. 29676 of 2019 . The following paragraphs of the decision in the case of M/s. Sun Dye Chem (supra) would be useful for deciding the case on hand. 17. A registered person who files a return under Secti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tch between the details of credit in the petitioner s and the supplier s returns might well have been noticed and appropriate and timely action taken. The error was noticed only later when the petitioners customers brought the same to the attention of the petitioner. 20. In the absence of an enabling mechanism, I am of the view 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. 21. This writ petition is allowed and the impugned order set aside. The petitioner is permitted to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... being issued by proceeding on the premise that the assessee should not be prejudiced from availing the benefit which it is otherwise legitimately entitled to, by taking note of the stand of the State respondents and the customs authorities. 17. Having regard to the above once, the Form GSTR1 is filled up, follow up steps would also be taken by the State respondents so that the petitioner can avail the credit in respect of five several export invoices as detailed in the writ petition, to which it is legitimately entitled to. 18. The petitioner is also directed to clear all taxes along with payment of interest as may be determined by the respondents for availing the above benefit. 19. With the above observations and directions, the writ peti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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