GST – Karnataka High Court: Issue of availment of credit due to incorrect GSTIN reported in GSTR-1 for FY 2017-18 to FY 2019-20 – Held that showing the wrong GSTIN number in the invoice is clearly a bonafide error, Petitioner would be entitled to the benefit of Circular No. 183/15/2022 for the year 2019-20 also – Writ petition allowed [Order attached]
Order Date – 06 January 2023
Parties: M/s Wipro Limited India Vs The Assistant Commissioner of Central Taxes Bengaluru South
- The Petitioner, M/s Wipro Limited India, incorrectly mentioned the GSTIN Number in the invoices of M/s ABB Global Industries and Services Private Limited as ABB India Limited.
- The petition is filed to allow access to GSTR-1 portal for rectification of Form GSTR-1 uploaded between FY 2017-18 to FY 2019-20 w.r.t. invoices issued to the recipient to take credit.
- Whether the appellant can rectify the mistake?
- The Hon’ble High Court held that Circular No. 183/15/2022- GST dated 27.12.2022 contemplates rectification of the bonefide and inadvertent mistakes committed by the persons at the time of filing of Forms and submitting Returns.
- The error committed by the petitioner in showing the wrong GSTIN number in the invoice is clearly a bonefide error, which has occurred due to bonefide reasons , unavoidable circumstances, sufficient causes and consequently the aforesaid circular would be directly and squarely applicable to the of the instant case.
- It was also observed that the petitioner has followed the procedure prescribed in the circular. Though the Circular refer only to the year 2017-18 and 2018 -19, since there is an identical errors committed by the petitioner not only in respect of the assessment year 2019-20, by adopting a justice oriented approach, the petitioner would be entitled to the benefit of the circular for the year 2019-20 also.
- Thus it was directed to consider the request made by the petitioner and proceed further in accordance with law and in terms of the above circular.