M/S Brothers Trade Links vs. 1. The State Tax Officer, Chathannoor
Held
The High Court declined to decide the disputed questions of fact in a writ petition under Article 226. It granted the petitioner liberty to approach the appellate authority under Section 107 of the GST Act against the impugned assessment order, directing the authority to consider the law declared by other High Courts regarding the rectification of GSTR-3B.
Facts
The petitioner, a registered GST dealer, committed an uploading mistake in GSTR-3B for February 2018, leading to a mismatch with GSTR-1 and a demand for tax, interest, and penalty under Section 74. The petitioner sought to correct the mistake and challenged Circular No. 26/26/2017-GST, which restricted rectification of GSTR-3B.
Key Issues
Whether the petitioner should be permitted to correct an uploading mistake in GSTR-3B for February 2018, and whether Circular No. 26/26/2017-GST is ultra vires to the CGST Act, 2017.
Sections Cited
Article 226, Article 227, Section 74(1), Section 50, Section 107
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 17TH DAY OF OCTOBER 2023 / 25TH ASWINA, 1945 WP(C) NO. 34049 OF 2023 PETITIONER: M/S BROTHERS TRADE LINKS AGED 68 YEARS KOTTIYAM P.O, KOLLAM DISTRICT, PIN – 691 517 REPRESENTED BY ITS MANAGING PARTNER. BY ADVS. BOBBY JOHN S.AJAYGHOSH KUMAR RESPONDENTS: 1 THE STATE TAX OFFICER, CHATHANNOOR STATE GOODS &SERVICES TAX DEPARTMENT, MINI CIVIL STATION, CHATHANNOOR, KOLLAM DISTRICT, PIN – 691 572. 2 THE ASSISTANT COMMISSIONER TAX PAYER SERVICES CIRCLE, CHATHANNOOR STATE GOODS &SERVICES TAX DEPARTMENT, MINI CIVIL STATION, CHATHANNOOR, KOLLAM DISTRICT, PIN – 691 572. 3 THE COMMISSIONER, KERALA STATE GOODS AND SERVICE TAX DEPARTMENT, 9TH FLOOR, TAX TOWER, KILLIPPALAM, KARAMANA P.O., THIRUVANANTHAPURAM, PIN – 695 002. 4 STATE OF KERALA REPRESENTED BY THE SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM, PIN – 695 001. 5 THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS REPRESENTED BY THE PRINCIPAL COMMISSIONER GST, GST POLICY WING, NO.503, B WING, 5TH FLOOR, CBIC, HUDCO VISHALA BUILDING, BHIKAJI CAMA PLACE, R. K. PURAM, NEW DELHI-, PIN – 110 066. WP(C) NO
The judgment continues below.
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