Ahamed Usman vs. Deputy Commissioner-1
Held
The High Court dismissed the writ petition, holding that the rectification application was filed beyond the statutory time limit prescribed under Section 39(9) of the CGST/SGST Act, including the extended period till March 2019. Furthermore, rectification is not permitted once an ASMT 10 notice has been issued under Section 61.
Facts
The petitioner sought to revise GSTR 3B returns for August 2017, January 2018, and February 2018 by filing an application in January 2024. This was long after the statutory deadline and an extended period for rectification, and subsequent to the issuance of an ASMT 10 notice under Section 61 of the Act.
Key Issues
Whether a taxpayer can revise GSTR 3B returns beyond the statutory time limit specified in Section 39(9) of the CGST/SGST Act. Whether such rectification is permissible after the issuance of an ASMT 10 notice under Section 61.
Sections Cited
Section 39(9), Section 39(1), Section 61
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH TUESDAY, THE 19TH DAY OF MARCH 2024 / 29TH PHALGUNA, 1945 WP(C) NO. 4468 OF 2024 PETITIONER/S: AHAMED USMAN AGED 56 YEARS PROP. PARY ASSOCIATES , CALICUT ROAD, MALAPPURAM , KERALA, PIN - 676519 BY ADVS. P.RAGHUNATHAN PREMJIT NAGENDRAN RISHAL.K RESPONDENT/S: 1 DEPUTY COMMISSIONER-1 SPECIAL CIRCLE, STATE GST DEPARTMENT MALAPPURAM, PIN - 676505 2 GOODS AND SERVICE TAX NETWORK, THRO' ITS CHAIRMAN EAST WING , 4TH FLOOR, WORLD MARK - 1, AEROCITY, NEW DELHI, PIN - 110037 3 GOODS AND SERVICE TAX COUNCIL, REP BY SECRETARY, 5TH FLOOR, TOWER II, JEEVAN BHARATH BUILDING, JANPATH ,CONNAUGHT PLACE, NEW DELHI, PIN - 110001 4 CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, REP BY, CHAIRMAN DEPARTMENT OF REVENUE, MINISTRY OF FINANCE ,NORTH BLOCK, NEW DELHI, PIN - 110001 5 STATE OF KERALA, REPRESENTED BY PRINCIPAL SECRETARY TO GOVERNMENT , FINANCE DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001 BY ADV RAJESH. K.RAJU OTHER PRESENT: RESHMITA RAMACHANDRAN-GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 19.03.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 4468
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
Reproduced from the public record of the Kerala High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.