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2024 (4) TMI 943 - JHARKHAND HIGH COURTSeeking rectification in Form GSTR-1 - limitation period - Works contract services - Input Tax Credit (“ITC”) - non-uploading of the invoices in GSTR-1 as B2B invoice - non-payment on the ground of financial distress due to COVID-19 - failed to deposit the tax liability - HELD THAT:- The primary object behind the CGST Act is levy and collection of tax on intra State supply of goods or services and the matters connected therewith or incidental thereto. However, it is understood that the CGST Act, 2017 is a complete Code and the aggrieved party may loose certain benefits by operation of the provisions thereunder. Section 39 of the CGST Act provides that every registered person other than an input service distributor or a non-resident taxable person shall for every calendar month or part thereof furnish a return of inward and outward supply of goods and service. There are other requirements/ stipulations u/s 39 which every registered person/Firm is required to comply. Sub-section (2) to Section 16 lays down the conditions for availing of the Input Tax Credit by every registered person, and one of the conditions is that the details of the invoice or debit note was furnished by supplier in the statement of outward supplies and such details have been communicated to the recipient of such invoice or debit note in the manner specified in Section 37. Under sub-section (1) to Section 37, the details of outward supplies of the goods and services or both affected during a tax period must be furnished on or before the tenth day of the month succeeding the tax period. Proviso to sub-section (3) provides that no rectification of error or omission in respect of the details furnished by the registered person of the outward supplies under sub-section (1) shall be allowed after the thirtieth day of November following the end of the financial year to which such details pertain. We have come to a conclusion that no relief can be granted to the petitioner-Firm. As to the prayers made in the writ petition, there shall be issues regarding limitation and implied knowledge to the petitioner-Firm. According to Mr. Ankit Kanodia, the learned Sr. counsel for the petitioner-Firm, a notification was issued under which the time for filing the return was extended up to 7th February 2020, but then, there are further periods of dispute starting from 2018-19, 2020-21 & 2021-2022. In “M/s Mahalaxmi Infra Contract Ltd.”[2022 (11) TMI 323 - JHARKHAND HIGH COURT], the mistake in the entries pertained to just one Tax Invoice and there was no dispute on facts. M/s Mahalaxmi Infra Contract Ltd. had made the entry in respect to the Tax Invoice dated 17th January 2019 in the GSTR-1 against the GSTIN of another entity which was not the recipient of the supply. Therefore, the GSTR-2A return of the said entity reflected the same but it did not avail the Input Tax Credit for that entry. However, the ECL which was the recipient of the supply against tax invoice dated 17th January 2019 availed the Input Tax Credit for such transaction but reversed the entry on realizing the mistake. This was the background in which the writ Court permitted M/s Mahalaxmi Infra Contract Ltd. rectification in the return filed by it. Whereas, in the present case, even payment of the entire liability was not made by the petitioner-Firm. Mr. Ankit Kanodia, the learned Sr. counsel for the petitioner-Firm has made a statement in the Court that now the entire liability has since been paid, by the petitioner-Firm. May be that is the correct factual aspect but for that reason the powers under Article 226 of the Constitution of India cannot be exercised ignoring the statutory regime under the CGST. The writ Court while exercising its jurisdiction and powers under Article 226 of the Constitution of India shall remain alive to the considerations whether the relief sought is barred by any law or the relief if granted shall be in the public interest. The writ Court shall also remain conscious that it has to adjudicate the prayer made in the main petition and should not travel beyond that merely because some statement of fact has been made or brought on record by filing supplementary affidavit. As we glance through the writ pleadings, the petitioner-Firm did not provide correct and sufficient information’s, and this is not correct to say that the petitioner-Firm could know about the mistake sometime in 2022. Thus, we are not inclined to entertain this writ petition which is, accordingly, dismissed.
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