2020 (11) TMI 919 - HC - GST

Direction to respondents to issue necessary instructions directions and orders to the jurisdictional officers to give effect to the rectified GSTR-3B returns filed manually by the petitioner for the months of July to September 2017 - HELD THAT - Issue notice. List the matter on 13th January 2021.

Summary

Issues:
1. Delay in verification process of rectified GSTR-3B returns filed manually by the petitioner for July to September 2017.
2. Jurisdictional authority's role in verifying and processing rectified Form GSTR-3B.
3. Impact of pending appeal filed by Union of India against the High Court's order dated 05th May 2020.

Analysis:
1. The petitioner filed an application seeking directions for the respondents to instruct jurisdictional officers to verify and implement the rectified GSTR-3B returns for July to September 2017. The petitioner had rectified the forms between 04th June 2020 and 26th June 2020. However, despite more than four months passing, the verification process remained incomplete, leading to a delay.

2. The senior counsel for the petitioner highlighted that the Central Board of Indirect Taxes and Customs (CBIC) directed the petitioner to approach the jurisdictional tax authorities for verification and processing of the rectified Form GSTR-3B. Emphasizing the distinction between the Board and jurisdictional officers, the counsel argued for the need to expedite the verification process by the relevant authorities.

3. The counsel also addressed the pending Special Leave Petition (SLP) filed by the Union of India against the High Court's order dated 05th May 2020. Despite the appeal, the counsel contended that the High Court's order should be implemented promptly, citing the legal principle that the mere filing of an appeal does not automatically suspend the order appealed against. This argument aimed to ensure the timely execution of the High Court's directives without being hindered by the pending SLP.

Conclusion:
The High Court issued notice to the respondents, who accepted the same and were granted two weeks to file a reply affidavit. The matter was scheduled for the next hearing on 13th January 2021. The order was directed to be uploaded on the website immediately, with a copy forwarded to the counsel via email. The detailed analysis of the issues involved in the judgment reflects the petitioner's plea for expeditious verification of rectified GSTR-3B returns, clarification on the jurisdictional authority's role, and the argument regarding the implementation of the High Court's order despite the pending appeal before the Supreme Court.