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2023 (12) TMI 231 - PUNJAB AND HARYANA HIGH COURTSeeking direction to respondents to allow the petitioner to correct the details filled in Form GSTR-1 for the month of December, 2017 - Details of export supplies are also to be furnished in Form GSTR-1 - HELD THAT:- Reference, at this stage, can be made to the judgment passed by the High Court of Madras in M/S. SUN DYE CHEM VERSUS THE ASSISTANT COMMISSIONER (ST) , THE COMMISSIONER OF STATE TAX [2020 (11) TMI 108 - MADRAS HIGH COURT] wherein the Court was examining the issue with regard to grant of permission to correct the Form GSTR-1 for the periods from August, 2017 to December, 2017. In that case, an error was committed while filing the details relating to the credit. After examining Sections 37 and 38 of the Central GST Act, 2017, the writ petition was allowed by granting permission to the petitioner to re-submit Form GSTR-3B with correct distribution of credit between IGST, SGST and CGST within a period of four weeks. In the facts of the present case as well, on account of technical grounds, the application for correction of Form GSTR-1 has been dismissed by the respondent-department. Moreover, the time of revising the Form GSTR-1 got expired on 31.03.2019 and the petitioner had approached GST Help Desk. Without making correction in Form GSTR-1, the petitioner could not get refund under the Central GST Act, 2017. The petitioner(s) are permitted to re-submit the corrected Form GSTR-1 for the aforesaid period. The respondents can receive the application(s) manually and thereafter, the corrected Forms and details will be uploaded by the Department on the web portal. The directions given by this Court be carried out within a period of four weeks - Petition allowed.
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