Order Date – 26 April 2023

Parties: M/s Rajendra Agency Vs Union of India, Commissioner, Goods and Service Tax, and Assistant Commissioner, State Tax

Facts –

• The Petitioner, M/s Rajendra Agency, has filed some incorrect entries in GSTR—1 for the year 2019-20 and 2020-21, however, when the petitioner-firm approached the respondent-GST Department for rectification in GSTR-1, the respondents-GST Department did not take any action on the request of the petitioner-firm.

Issue – 

• Whether rectification in GSTR-1 is available to petitioner?

Order –

• The Divisional Bench of Hon’ble High Court held that when the petitioner-firm has filed representation with a prayer for rectification in the GSTR -1, the respondent No.3 may consider the same. Hence writ petition is disposed of with a direction to the respondent No.3 to consider and decide the representation filed by the petitioner-firm