M/S Harbir Singh Contractor And Another vs. Union Of INDIA And 4 Others
Held
The Court directed that Petitioner 1's new GST registration be treated as effective from July 1, 2017, due to machine errors on the GSTN portal. The benefit of ITC for Petitioner 2 depends on Petitioner 1 depositing the due tax on revised invoices by the due date.
Facts
Petitioner 1 sought retrospective GST registration from July 1, 2017, for manpower supply services. Petitioner 2 challenged an AAR ruling denying Input Tax Credit (ITC) on invoices issued under Petitioner 1's old registration, which were later revised under a new registration.
Key Issues
Whether a GST registration can be granted retrospectively due to portal errors, and if ITC can be claimed on revised invoices when the original registration was flawed.
Sections Cited
Section 139, Section 22, Section 25
AI-generated summary — verify with the full judgment below
AFR Neutral Citation No. - 2023:AHC:204392-DB Court No. - 39 Case :- WRIT TAX No. - 454 of 2020 Petitioner :- M/S Harbir Singh Contractor And Another Respondent :- Union Of India And 4 Others Counsel for Petitioner :- Shubham Agrawal,Sanyukta Singh Counsel for Respondent :- A.S.G.I.,Ashok Singh,Krishna Agarawal,Ramesh Chandra Shukla Hon'ble Saumitra Dayal Singh,J. Hon'ble Surendra Singh-I,J.
Heard Mr. Shubham Agrawal along with Ms. Sanyukta Singh, learned counsel for the petitioners; Shri Krishna Agarwal, learned counsel for Central Board of Indirect Taxes & Customs (CBIC) and Assistant Commissioner, Central GST and Shri Ashok Singh, learned counsel for Union of India, GST Council and Goods & Services Tax Network.
Present writ petition has been filed by petitioner no.1, primarily to seek a direction upon the respondent revenue authorities to treat the registration granted (subsequently), to the petitioner on 23.10.2017 for the activity "Manpower Supply Services", under the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the ‘Act’) bearing registration no. 09AVKPS1666H3Z0 (hereinafter referred to as the ‘new registration’), with retrospective effect fro
The judgment continues below.
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