TMI Blog2023 (3) TMI 628X X X X Extracts X X X X X X X X Extracts X X X X ..... HAT:- The fact remains that this Court has taken a view in very similar circumstances as in the present case, in the case of M/S. SUN DYE CHEM VERSUS THE ASSISTANT COMMISSIONER (ST) , THE COMMISSIONER OF STATE TAX [ 2020 (11) TMI 108 - MADRAS HIGH COURT] in PENTACLE PLANT MACHINERIES PVT. LTD. VERSUS OFFICE OF THE GST COUNCIL, NEW DELHI, OFFICE OF THE ASSISTANT COMMISSIONER (ST) , PALLAVARAM ASSESSMENT CIRCLE, CHENNAI, OFFICE OF THE SUPERINTENDENT OF CENTRAL TAX, OFFICE OF THE SUPERINTENDENT, CENTRAL GOODS SERVICE TAX, RANGE V,U.P. [ 2021 (3) TMI 524 - MADRAS HIGH COURT] to the effect that those petitioners must be permitted the benefit of rectification of errors where there is no malafides attributed to the assessee. The errors com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The invoice number/date have been wrongly mentioned. iii) Supply details were correctly supplied in GSTR 3 and tax duly remitted. However, some of the invoice wise details have been omitted to be reported in Form GSTR 1. iv) IGST was inadvertantly remitted under the heads SGST and CGST. 3. The aforesaid errors are attributed to inadvertant carelessness on the part of a part-time accountant then employed by the petitioner. The petitioner would also state that the errors had been occasioned during the initial months of implementation of Goods and Services Tax and thus it had also no knowledge of the conditions fully to meet the demands of the system. It was the unfamiliarity with the procedures and the newness in the system i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... head 'Returns' Furnishing details of outside suppliers. The two provisos under Section 37(3) deal with rectification of details, and set out a categoric time frame within which rectification must be effected. 9. For clarity, Section 37(3) and the two provisos thereunder are extracted below: 37. Furnishing details of outward supplies. (3) Any registered person, who has furnished the details under sub-section (1) for any tax period and which have remained unmatched under section 42 or section 43, shall, upon discovery of any error or omission therein, rectify such error or omission in such manner as may be prescribed, and shall pay the tax and interest, if any, in case there is a short payment of tax on account of su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tted are clearly inadvertant and, the rectification would, in fact, enable proper reporting of the turnover and input tax credit to enable claims to be made in an appropriate fasion by the petitioner and connected assessees. 12. The aforesaid decisions of this Court have been accepted by the revenue on the facts and circumstances of those cases, which remain similar to present matter as well. 13. Paragraphs 4 to 8 of the decision in the case of Pentacle Plant Machineries Pvt. Ltd. (supra), where reference is made to Sun Dye Chem (supra) are extracted below in the interests of completion of narration:- '.................. 4. The counter filed by respondents 1 and 3 i.e. GST Council and Central GST Commissionerate stat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... w noticing that the error arose out of inadvertence, that such bonafide mistakes must be permitted to be corrected, stating at paragraphs 17 to 21 as follows: 17. A registered person who files a return under Section 39(1) involving intra-State outward supply is to indicate the collection of taxes customer-wise in monthly return in Form GSTR-1 and the details of tax payment therein are auto populated in Form GSTR -2-A of the buyers. Any mismatch between Form GSTR-1 and Form GSTR-2A is to be notified by the recipient by way of a tabulation in Form GSTR-1A. Admittedly, Forms in GSTR-2A and GSTR-1A are yet to be notified as on date. The statutory procedure contemplated for seamless availment is, as on date, unavailable. 18. Undoubte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the petitioner should be in a position to rectify the same, particularly in the absence of an effective, enabling mechanism under statute. 21. This writ petition is allowed and the impugned order set aside. The petitioner is permitted to resubmit the annexures to Form GSTR-3B with the correct distribution of credit between IGST, SGST and CGST within a period of four weeks from date of uploading of this order and the respondents shall take the same on file and enable the auto-population of the correct details in the GST portal. No costs. 8 .To summarise, since Forms GSTR-1A and GSTR-2 (erroneously mentioned as GSTR-2A in para-17 of order dated 06.10.2020 in WP.No.29676 of 2019) are yet to be notified, the petitioner should not be ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
