Order date: 09 March 2023

Parties: Deepa Traders V.S Principal Chief Commissioner Of GST and Central Excise and 2 others 

Facts:

• The Petitioner, Deepa Traders, is a dealer in metal and steel scrap. The petitioner has in respect of the returns for a few months during the period 2017-18, admittedly, committed certain errors. The errors are of following nature. 
  • Recipients GSTIN/name has been wrongly mentioned.
  • The invoice number/date have been wrongly mentioned. 
  • Supply details were correctly supplied in GSTR 3B and tax duly remitted. However, some of the invoice wise details have been omitted to be reported in Form GSTR 1. 
  • IGST was inadvertently remitted under the heads SGST and CGST.
• It was only in December, 2019 that the petitioner states that these errors came to light on account of the customers bringing the same to its attention.
• Thereafter an attempt was made to rectify the error however there was no mechanism set out under the act or in the portal to enable the same. Thus, the instant petition is filed.

Issue:

• Whether the Petitioner would be allowed to rectify the error committed in GSTR-1

Order:

• The Court observed that they have taken a view in very similar circumstances as in the present case, in the case of Sun Dye Chem V. Assistant Commissioner (2021 (44) GSTL 358) reiterated in Pentacle Plant Machineries Pvt. Ltd. V. Office of the GST Council, New Delhi (2021 (52) GSTL 129) to the effect that those petitioners must be permitted the benefit of rectification of errors where there is no malafides attributed to the assessee. The errors committed are clearly inadvertent and, the rectification would, in fact, enable proper reporting of the turnover and input tax credit to enable claims to be made in an appropriate fasion by the petitioner and connected assessees. 
• Hence, the Court accepted the prayer of the petitioner and issued mandamus to the respondents to do the needful to enable uploading of the rectified GSTR 1.