The Gujarat High Court directed the Goods and Service Tax Network (GSTN) to allow the rectification of entries in the GSTR-3B return which was submitted by the petitioner mistakenly on account of genuine bonafide human error.
The writ applicant, M/s Deepak Print is a proprietary concern and is engaged in the business of printing dress materials, etc. The proprietary concern is registered under the CGST/GGST Act, 2017. The writ applicant had submitted the return of his business in the month of May, 2019 through the Online process, i.e, the GST Online Portal. The writ applicant, inadvertently, in the course of making entries in the GSTR-3B for the month of May, 2019, wrongly uploaded the entries of M/s. Deepak Process instead of M/s. Deepak Print.
The applicant preferred a representation in writing addressed to the Nodal Officer, SGST Office, Rajkot for the rectification in GSTR-3B.
However, the Nodal Officer at Rajkot did not even bother to give a formal reply or respond to the representation preferred by the writ applicant. The writ applicant did try his best to take up the matter with the concerned authority.
The issue raised in this case was whether the writ applicant is entitled to seek rectification of Form GSTR-3B for the month of May, 2019.
The division bench of Justice J.B.Pardiwala and Justice Ilesh J.Vora held that the writ applicant should be permitted to rectify the Form GSTR-3B in respect of the relevant period.
The court has directed the Authority to modify the conditions and rules mentioned in Annexure A (Circular No. 26/26/2017 dated 29.12.2017) by which a registered person can edit any error if occurred during submitting/offsetting the ITC and before the filing of the GSTR-3B return.
The court directed the GSTN that on filing of the rectified Form GSTR-3B, it shall, within a period of two weeks, verify the claim made therein and give effect to the same once verified.
“As the writ applicant has been dragged into unnecessary litigation only on account of the technicalities raised by the respondents, the writ applicant shall not be saddled with the liability of payment of late fees,” the court ordered.
Subscribe Taxscan Premium to view the Judgment
