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TMI Blog2023 (12) TMI 231X X X X Extracts X X X X X X X X Extracts X X X X ..... r as common questions of law and facts are involved in both the petitions. For reference, facts are being taken from CWP-8019-2020. 2. Petitioner (in CWP-8019-2020) is seeking a writ in the nature of mandamus directing the respondents to allow the petitioner to correct the details filled in Form GSTR-1 for the month of December, 2017. 3. The petitioner is a registered dealer engaged in the business of manufacturing auto parts. For the purpose of Goods and Service Tax, the petitioner is also registered with GST Department holding Registration Certificate in Form GST-REG-06 having GSTIN03AACCS2689E1ZH (Annexure P-1). Prior to the introduction of Goods and Service Tax Act, the petitioner was registered under the provisions of Punjab VAT Act, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iled for the month of December, 2017 are annexed as Annexures P-3 and P-4 respectively. In the present case, the petitioner has supplied tools to M/s WABCO India Ltd., who has to further manufacture auto-parts by using those tools for its vendors. The tools so supplied by the petitioner are approved only if, the components manufactured out of it are according to the specifications of the vendors of M/s WABCO India Ltd., Therefore, it took time to approve the invoices raised by the petitioner. As per petitioner, it is for the said reason only that the petitioner applied for the refund in the months of April-May, 2019 after the invoice of the petitioner was approved. The application for refund has to be filed in Form RFD-01A along with Statem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... provided, except to contact GSTN as it was a portal related problem. Thereafter, the petitioner wrote letters dated 24.09.2019, 07.11.2019, 16.12.2019 and 20.01.2020 (Annexures P-8, P-9, P-10 and P-11) to respondent No. 3 for resolving the issue, as it was facing difficulty in filing the refund application. As per circular dated 31.12.2018 (Annexure P-13) issued by the Government of India, Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs, the time limit was prescribed that for the assessment year 2017-18, any correction in returns could be made by 31.03.2019 and not beyond that. In view of the above circular, the petitioner could not correct the Form GSTR-1 and make an application for refund. 7. Upo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... elated to outward supply in the Form GSTR-1 to be filed electronically on the common portal. Further, any amendment in Form GSTR-1 can be done as per Section 39 of the CGST Act in the prescribed manner. As per Section 54 (1) of the Central GST Act, 2017, an application for refund has to be filed before the expiry of two years from the relevant date pertaining to the period post December, 2017. It is further stated that CBIC has issued instructions for amending or rectifying the details of GSTR-1, which were widely publicized. As per the procedure prescribed by the Act, the amendment/correction of GSTR-1 has to be made by the petitioner himself and not by the department. The petitioner approached respondent No. 3 vide letter dated 24.09.2019 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dit between IGST, SGST and CGST within a period of four weeks. This judgment was, thereafter, followed by the High Court of Orissa in M/s Shiva Jyoti Construction vs. The Chairperson, Central Board of Excise & Customs and others, W.P. (C) No. 18217 of 2017 and petitioner (therein) was permitted to file correct Form-B2B under GSTR-1 for the period from September, 2017 and March, 2018. Those Forms were to be received manually and the Department was to facilitate the uploading of those details in the web portal. The said direction was to be carried out within a period of four weeks. 12. 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- ..... X X X X Extracts X X X X X X X X Extracts X X X X
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