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TMI Blog2025 (5) TMI 1433X X X X Extracts X X X X X X X X Extracts X X X X ..... llavi, Advocate. For the Respondent/s : Mr. Anshuman Singh, SR. SC, CGST Mr. Vikas Kumar, SC-11. ORAL JUDGMENT (PER: HONOURABLE MR. JUSTICE P. B. BAJANTHRI) In the instant petition, the petitioner has prayed for the following relief(s):- i) the order dated 06.05.2020 (as contained in Annexure - P 6) passed by the respondent no. 2 for the Tax period 2019-20 only on the ground that the grievance was already addressed by the proper authority under the State Act and that there is no provision of adjustment of erroneous payment of tax under one head i.e. IGST with the liability of other head i.e. CGST and SGST and advising payment of erroneously payment of tax again and claim refund without reference to the respondent no. 1 to whom the app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e tax liability under the CGST and SGST under Rule 88 A of the Rule being illegal and arbitrary be set aside and quashed. 2. Brief facts of the case are that petitioner is a two wheeler dealer having a business in the State of Bihar. He was purchasing two wheelers from the manufacturer and the manufacturer are outside the State of Bihar. Therefore, there would be a IGST transaction. For the month of April 2019, GSTR-1 was filed on 10.05.2019 and GSTR 3B was filed on 20.06.2019. In filing GSTR-1, there is no error committed by the petitioner. While filing GSTR 3B, the petitioner inadvertently committed error under the column of total taxable value is indicated Rs. 8,23,83,871.09/-. in GSTR-1 total taxable value has been shown as 8,46,81,924 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Bihar Sharif in Bihar and registered under Bihar Sharif Circle bearing GST No. 10AAAFO7986P1ZP. Due to mistake in filing of GSTR-3B for the month of April 2019, excess amount of GST tax has been paid in IGST instead of CGST and SGST. I had intimated this error to the concerned authority and requested for adjustment of excess paid GST tax in wrong head to the correct heads. But after several reminders since May 2019, my issue has not been resolved yet. I would like to draw your kind attention in a similar case, the Hon'ble High Court of Kerela in its judgment dated 12/11/2018 under WP(C) No. 35868 of 2018 has mandated the tax authority to transfer the tax in correct head when GST is paid in wrong head inadvertently by the petitioner. So, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urt dated 12.11.2018 in WP (c) No. 3586 of 2018 quoted by the taxpayer is concerned, it is not squarely applicable in the case as it relates to a particular case for specific reason. Under the above circumstances, the grievance CPGRAMS Reg. No. CBOEC/E/2020/01342 dated 17.03.2020 is disposed off from this office. Officer concerns to Officer Name Sujit Kumar Sadhu (Assistant Commissioner of CGST and CX Ranchi Zone Patna Organisation Name Chief Commissioner of GST and Central Excise (Ranchi Zone) Contact Address Central Revenue Building Annexe, Birchand Patel Path, Patna, Email Address [email protected] Contact Number 06122504035 The same was not complied by the petitioner, in this backdrop, the petitioner filed present CWJC c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... once it is filed. However, petitioner had submitted application to rectify GST 3B on par with the GSTR-1 relating to certain total taxable value, total integrated tax, total CGST, total SGST. He had committed error insofar as mentioning total taxable value while submitting GSTR 3B and it is not in accordance with the GSTR-1. In the absence of any system to modify or to carry out necessary correction in GSTR 3B the concerned authority has proceeded to advise the petitioner to pay CGST and GST thereafter claim refund and it is not supported by any statutory provision. Further, we have noticed and repeatedly ask the State counsel as to whether rectification of GSTR 3B on par with the GSTR-1 has any repercussion insofar as loss to the State exc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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