Order Date – 02 May 2023

Parties: Anita Govindkumar Vanjani Vs State of Gujarat & 1 other(s)

Facts – 

• The Petitioner, Anita Govindkumar Vanjani, was issued a notice dated 26.5.2019 in Form GSTR-10 in which the discrepancy in details of the forms submitted for the month of October 2018 to the authorities, in relation to furnishing the details of the outward sale.
• The concerned authority has proceeded to issue show cause notice under Section 73 of the Goods and Services Tax Act. The petitioner uploaded the reply to the show cause notice and again explained the differences. It was submitted that the discrepancy arose because in the first form the details of the sale transaction of the previous month were also mentioned.
• The explanation did not find in favor to the respondents who issued impugned order dated 14.8.2019 confirming the demand. The petitioner has filed rectification application immediately after the said order on 20.8.2019 invoking the provisions of Section 161 of Goods and Services Tax Act.

Issue – 

• Whether the discrepancies in Form GST-10 can be rectified?

Order – 

• The Divisional Bench of Hon’ble High Court observed that the interest of justice would be sub-served if the application for rectification application filed by the petitioner on 20.8.2019 is directed to be decided by the competent authority within a time frame.
• The competent authority of the respondent is directed to decide the rectification application after opportunity to be given to both the sides. Until the rectification application is decided, the impugned order dated 14.8.2019 shall not be enforced, subject to outcome of the decision of the rectification application.
• The writ petition is disposed of.