M/S Satyam Auto Components PVT. LTD. vs. Union Of INDIA And Others
Held
The Court allowed the petitioner to re-submit the corrected Form GSTR-1, directing the respondents to receive the application manually and upload the corrected details on the web portal.
Facts
The petitioner mistakenly entered SEZ invoices in the wrong table in Form GSTR-1 for December 2017, leading to an error when trying to file a refund application. The deadline for correcting GSTR-1 had passed.
Key Issues
Whether the petitioner should be allowed to correct a mistake in Form GSTR-1 after the statutory time limit to enable a refund claim.
Sections Cited
Section 37, Section 39, Section 54, Rule 59, Rule 89
AI-generated summary — verify with the full judgment below
CWP No.8019 of 2020 2023:PHHC:132733-DB -1- IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH Date of decision: 05.10.2023
CWP No.8019 of 2020 (O&M)
M/s Satyam Auto Components Pvt. Ltd. …Petitioner Vs. Union of India and others …Respondents
CWP No.16508 of 2021 (O&M)
M/s Hi Tech Engineers & Contractors …Petitioner Vs. Union of India and others …Respondents CORAM: HON’BLE MS. JUSTICE RITU BAHRI HON’BLE MRS. JUSTICE MANISHA BATRA Present: Mr. Sandeep Goyal, Advocate, for the petitioner(s). Mr. Anshuman Chopra, Senior Standing Counsel, for the respondents (in CWP-8019-2020) and for respondent Nos.1 and 3 (in CWP-16508-2021). Ms. Mamta Singla Talwar, DAG, Haryana. **** Ritu Bahri, J.
This order shall dispose of CWP-8019-2020 and CWP-16508- 2021 together as common questions of law and facts are involved in both the petitions. For reference, facts are being taken from CWP-8019-2020. 2. Petitioner (in CWP-8019-2020) is seeking a writ in the nature of mandamus directing the respondents to allow the petitioner to corr
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