9911796707
TMI Blog2024 (1) TMI 1104X X X X Extracts X X X X X X X X Extracts X X X X ..... s raised by the Petitioner is in regard to the supply that has been made to Respondent No. 5- Mahindra Logistics ("Mahindra Logistics"). It appears from what has been stated in the Petition that the Petitioner during the year 2017-18 to 2021- 22, had supplied manpower and transport service to Mahindra Logistics, who also stand registered under the Central Goods and Services Tax Act, 2017. It is the Petitioner's case that Mahindra Logistics had paid to the Petitioner Rs. 26,59,00,087/-, which was short of 27,05,105/-. The case of the Petitioner is that such short payment of the said amount was on account of the fact that the Petitioner had inadvertently not disclosed 14 sales invoices in FORM-GSTR- 01 filed for the period of 2017-18 and henc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 37 of the CGST and SGST Act; (b) That this Hon'ble Court may please direct the GST Departments for not invoking Section 16(2)(c) of the CGST Act against the recipients of goods and services, before ascertaining that the output tax shown in the said invoice issued by the supplier is not actually paid by him into Government Treasury in cash or through utilisation of ITC. (c) That this Hon'ble Court may please direct the Respondent No. 5 to pay the Petitioner the amount of Rs. 27,05,105 and the interest thereon from the date on which it was withheld till it is paid to Petitioner, at a rate which this Hon'ble Court may decide as appropriate. (d) That this Hon'ble Court may please direct the Proper Officer of the GST D ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... clear as made in paragraph 12, 13, 14, 20, 21 & 22 of the said decision. On such observations, the Division Bench directed the Respondents to permit the Petitioner to amend/rectify the FORM-GSTR-01 for the period in question, either through online or manual means, within a period of four weeks from the date of the said order. 6. In our opinion, the situation is not too different in the present case. There appears to be an inadvertent error on the part of the petitioner in filing return in FORM-GSTR-01 and due to such defective return being filed, the Petitioner contends that it is not in a position to recover the amount from Mahindra Logistics. 7. In our opinion, the appropriate course of action for the Petitioner is to file an Applicatio ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
