GST
TRT-2025-
Orissa High Court
Date:-12-01-23
In:-
Issue Favourable to Tax Payer ?:-
Order Date – 12 January 2023
Parties: M/s. Shiva Jyoti Construction Vs The Chairperson, Central Board of Excise & Customs and others
Facts –
- The Petitioner, M/s. Shiva Jyoti Construction, after filing returns, on 21st January 2020 it was noticed that GST Return filed for the period September, 2017 and March 2018 in Form-B2B instead of B2C as was wrongly filed under GSTR-1.
- The request for the rectification was rejected on the ground that the deadline for rectification of the Forms was crossed, then no further indulgence could be granted to the Petitioner.
Issue –
- Whether the rectification of return is possible after the deadline for rectification of the Forms was crossed?
Order –
- The Hon’ble High Court held that by permitting the Petitioner to rectify the above error, there will be no loss whatsoever caused to the Opposite Parties. On the contrary, if it is not permitted, then the Petitioner will unnecessarily be prejudiced.
- The Court relied on the decision of the Madras High Court in its order dated 6th October, 2020 in Writ Petition No.29676 of 2019 (M/s. SUN DYE CHEM v. The Assistant Commissioner ST) accepted the plea of the Petitioner and directed that the Petitioner in that case should be permitted to file the corrected form.
- Hence, the Court permitted the Petitioner to resubmit the corrected Form-B2B under GSTR-1 for the aforementioned periods September, 2017 and March, 2018 manually. Once the corrected Forms are received manually, the Department will facilitate the uploading of those details in the web portal.
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