M/S. Varshan Enterprises vs. Office Of The GST Council
Held
The Court held that amounts paid due to inadvertent error cannot be considered legally due to the respondents and are thus not barred by limitation. The respondents cannot retain such amounts.
Facts
The petitioner inadvertently entered the wrong GSTIN for a recipient of services in their GSTR-1 return, leading to an inability to claim IGST credit. The GST portal did not allow rectification after the prescribed time limit.
Key Issues
Whether the petitioner can rectify an erroneous GSTR-1 entry after the time limit, and if the claim for refund is barred by limitation due to the error.
Sections Cited
Section 54, Rule 97A
AI-generated summary — verify with the full judgment below
HON'BLE SRI JUSTICE C. PRAVEEN KUMAR AND HON'BLE SRI JUSTICE A.V.RAVINDRA BABU WRIT PETITION No.10637 OF 2021
ORDER: (Per Hon'ble Sri Justice A.V.Ravindra Babu)
This Writ Petition, under Article 226 of the Constitution of India, came to be filed by the petitioner for the following relief:
“...................... to issue an appropriate writ, order or direction, more in the nature of Writ of Mandamus, setting aside the communication of the Superintendent of Central GST, Bheemavaram Range vide his Reference No: OC No:-151/2021 dated 26-2-2021 and directing the Respondent No:- 1 & the Respondent No:- 2 to permit the Petitioner to rectify the details of the recipient of the services in the form GSTR – 1 for the quarter ending on 30-6-2018 to enable M/s. Vodafone Mobile Services Ltd., Kondla Koya, Telangana State, to claim the credit of IGST of Rs. 7,87,328=78 or to refund the sum of Rs. 7,87,328=78 to the petitioner which is paid on the transactions which are not actually conducted, and pass such other order or orders ..........”
The facts leading to filing of the present Writ Petition are as follows:
The petitioner is the taxable person under
The judgment continues below.
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