M/S. Prakash Ranjan Bhadra vs. The GST Council Janpath
Held
The Court directed the petitioner to make a representation to the GST Council within two weeks. The GST Council was instructed to consider and decide on the representation expeditiously, and the petitioner would be allowed to file the revised return either offline or online.
Facts
The petitioner sought to correct a mistake in their GSTR-1 Form for 2017-18, where B2B supplies were incorrectly declared as B2C. This error prevented them from uploading the revised return and availing input tax credit.
Key Issues
Whether the petitioner should be allowed to correct an error in their GSTR-1 return and if the portal should be opened for this purpose.
Sections Cited
GSTR-1 Form, Form GSTR-2A
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06.12.2019 Heard learned counsel for the parties.
By way of this writ petition, the petitioner has prayed for a direction to the opposite parties more particularly opposite party no.1 to allow it to make correction in the GSTR-1 Form and to submit the revised GSTR-1 Form by either Offline or by opening the portal for availing input tax credit on the basis of Form GSTR- 2A within a stipulated time.
In course of hearing, Mr. R.P. Kar, learned counsel for the petitioner contended that the petitioner’s revised return in GSTR-1 for the assessment year, 2017-18 was not accepted and the same could not be uploaded due to unavoidable circumstances as there was a mistake in the invoice checking for which instead of loading its tax relating to B to B (Business to Business), it has been loaded as B to C (Business to Consumer). He further contended that the petitioner will approach the GST Council, Janpath, New Delhi-opposite party no.1 by way of representation for redressal of its grievances and request him to accept its return for the assessment year, 2017-18, which may be considered and disposed of within a stipulated time.
Consi
The judgment continues below.
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