Bar Code INDIA LTD vs. Union Of INDIA And Others
Held
The Court held that the petitioner cannot be permitted to rectify its GSTR-1 return after the expiry of the limitation period prescribed under Section 37(3) of the CGST Act. The law does not provide for an open-ended time frame for corrections, and the petitioner's business cannot be a ground to alter statutory timelines.
Facts
The petitioner company sought to rectify its GSTR-1 return for the quarter ending June 2021 to correct errors in the GST number and place of supply of the purchaser, which were due to human error. The rectification was requested after the limitation period for filing had expired.
Key Issues
Whether a taxpayer can rectify errors in GSTR-1 returns beyond the statutory time limit due to human error, and if the time limit for claiming input tax credit under Section 16(4) can be extended.
Sections Cited
Section 37(3), Section 16(4), Section 37(1), Section 39
AI-generated summary — verify with the full judgment below
CWP No. IN THE Bar Code Ind Union of Ind
CORAM: H
H
Present: SANJEEV P
petitioner ca purchaser in (on account limitation pe and Services 2. company is 06AAACB28 Bar Coding, the retail, ma
Transportatio 25343 of 2023
E HIGH COURT OF PUNJAB AT CHANDIGARH
C Date of Pro
dia Limited
Versus dia and others
HON’BLE MR. JUSTICE SAN HON’BLE MR. JUSTICE SAN Mr. Simarpal Sawhney, Advoca Mr. Rahul Makkar, Advocate, fo
Mr. Ajay Kalra, Senior Standing *** PRAKASH SHARMA, J. The short question involved in an be permitted to rectify/ am GSTR-1 return with respect to of human error) for the quart eriod is expired in terms of Sect Tax Act, 2017 (for short, ‘the A Learned counsel for the petition a limited company and was 892A1Z5. It is dealing with so RFID and EWLAN for supply anufacturing and logistics market Pursuant to the order placed on & Supply Chain Services -1- B AND HARYANA H WP No. 25343 of 2023 (O&M) Reserved on : 06.11.2024 nouncement : 14.11.2024
…Petitioner s
…Respondents NJEEV PRAKASH SHARMA NJAY VASHISTH ate and or the petitioner. g Counsel for the respondents. th
The judgment continues below.
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