TMI Blog2022 (11) TMI 392X X X X Extracts X X X X X X X X Extracts X X X X ..... iabilities of other stakeholders because of the cascading effect in the electronic records. Supreme Court considered the mechanism provided by Section 39(9) of the CGST Act and thereafter took the view that allowing the assessee to carry out rectification of errors and omissions beyond the statutorily prescribed period would lead to complete uncertainty and collapse of the tax administration. Supreme Court took note of the fact that GSTR-2A form for rectification of omissions or incorrect particulars became operational from September, 2018 - the issue is squarely covered by the decision of the Supreme Court in Bharti Airtel Ltd. The writ petition is dismissed. - Writ Petition No.15284 of 2022 - - - Dated:- 31-10-2022 - Hon ble The Chief Justice Ujjal Bhuyan And Hon ble Sri Justice C.V.Bhaskar Reddy For the Petitioner : K Rajya Lakshmi For the Respondent : GP For Revenue TG ORDER PER THE HON BLE THE CHIEF JUSTICE UJJAL BHUYAN Heard Ms. K.Rajya Lakshmi, learned counsel for the petitioner; Mr. K.Raji Reddy, learned Senior Standing Counsel for Commercial Tax appearing for respondents No.1 to 3; and Mr. Swaroop Oorilla, learned counsel for respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the CGST Act as well as of the Telangana Goods and Services Tax Act, 2017 (briefly, the TGST Act ) which are in pari materia , the period for rectification of any omission or incorrect particulars is over. Reliance was placed on a decision of the Supreme Court in Union of India v. Bharti Airtel Ltd 2021 (54) G.S.T.L. 257 (SC) . Learned counsel for the petitioner sought for time to examine the aforesaid decision. Accordingly, the matter has been listed today. Relevant portion of the order dated 18.10.2022 reads as under: By filing this writ petition under Article 226 of the Constitution of India, petitioner seeks a direction to respondent No.1 to allow the petitioner to carry out amendments in the GSTR-1 returns filed by it during the period January, 2018 to August, 2018 to correctly reflect the Input Tax Credit (ITC) to which it is entitled. In this connection, petitioner had submitted a representation on 15.03.2021 to the GST Officer, Telangana. In the hearing today, learned counsel for respondent No.6 has referred to Section 39(9) of the Telangana Goods and Services Tax Act, 2017 and submits that as per the proviso to the aforesaid section, rectification of any omiss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the Madras High Court did not consider the effect of subsection (9) of Section 39 of the CGST Act. 9. Submissions made by learned counsel for the parties have been considered. 10. As can be seen from the above, facts are not in dispute. What is in controversy is the entitlement of the petitioner at this stage to claim rectification of omission/incorrect particulars in the GSTR-1 form filed by the petitioner for the period January, 2018 to August, 2018. 11. Section 39 of the CGST Act as well as the TGST Act deals with furnishing of returns. As per sub-section (1) thereof, every registered person other than an input service distributor or a non-resident taxable person etc., for every calendar month or part thereof, furnish a return electronically of inward and outward supplies of goods and services or both, input tax credit availed, tax payable, tax paid and such other particulars, in such form and manner, and within such time, as may be prescribed. Sub-section (9) provides that if after furnishing such return a registered person discovers any omission or incorrect particulars other than as a result of scrutiny, audit etc., he shall rectify such omission or incorrect parti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2A is only a facilitator for taking an informed decision while doing such self-assessment. Non performance or non-operability of Form GSTR-2A or for that matter, other forms, will be of no avail because the dispensation stipulated at the relevant time obliged the registered person to submit returns on the basis of such self-assessment in Form GSTR-3B manually on electronic platform. The provision contained in Section 39(9) of the 2017 Act and Rule 61 of the Rules framed thereunder, as applicable at the relevant time, apply with full vigor to the returns filed by the registered person in Form GSTR-3B. 47. Significantly, the registered person is not denied of the opportunity to rectify omission or incorrect particulars, which he could do in the return to be furnished for the month or quarter in which such omission or incorrect particulars are noticed. Thus, it is not a case of denial of availment of ITC as such. If at all, it is only a postponement of availment of ITC. The ITC amount remains intact in the electronic credit ledger, which can be availed in the subsequent returns including the next financial year. It is a different matter that despite the availability of funds in the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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