relevant point of time
Case Title | Screenotex Engineers Pvt Ltd vs Commissioner of CGST. |
Court | Gujarat High Court |
Honorable Judges | Justice J.B.Pardiwala & Justice Nisha M.Thakore |
Citation | 2022 (3) GSTPanacea 326 HC Gujarat C/SCA/9577/2020 |
Judgement Date | 30-March-2022 |
Council for Petitioner | D K Trivedi |
Council for Respondent | PY Divyeshvar Priyanka P Lodha |
Section | Section 37 (3) of the CGST Act, 2017 |
In Favour of | In Favour of Assesee |
The Gujarat High Court bench of Justice J.B.Pardiwala & Justice Nisha M.Thakore has held that court are inclined to grant one last opportunity to the writ applicant to get his GSTR-1 with respect to all the five invoices amended for one last time.
relevant point of time
FACTS OF THE CASE
The writ applicant is engaged in the manufacture and export of textile capital machinery. Both the writ applicants are registered with the Goods and Service Tax Department and hold a GSTN Number
supplies are ‘Deemed Export’ in accordance with Section 147 of the CGST Act read with Rule 89(2)(g) of the CGST Rules read with the Notification No.47/2017 dated 18.10.2017
It is the case of the writ applicant No.1 that although, the aforesaid supplies are ‘Deemed Export’ yet, while filing the return in the Form GSTR-1 on the portal of the Goods and Service Tax Department for the month of June 2019, inadvertently, the GST Consultant of the writ applicant No.1 missed to tick mark on the column of ‘Deemed Export’ in the said return in regard to the aforesaid invoices.
Having realized its mistake, the writ applicant No.1 tried to rectify the same by amending the Form GSTR – 1. It appears that the request to amend was initially granted and out of nine bills, the writ applicant No.1 was in a position to amend four bills. The dispute between parties arose at this stage.
It is the case of the respondents that although, the writ applicant No.1 was permitted to amend all the nine bills yet, he was able to amend only four bills. According to the department, it is now not permissible for the writ applicant to once again seek permission to amend those five bills which the writ applicant No.1 could have amended at the relevant point of time. In such circumstances referred to above, the writ applicant is here before this Court with the present writ application.
relevant point of time
COURT HELD
Considering the facts as recorded, held that court are inclined to grant one last opportunity to the writ applicant to get his GSTR-1 with respect to all the five invoices amended for one last time.
The Respondents are directed to process the request of the writ applicant No. 1 for carrying out amendment in its GSTR -1 returns pertaining to the respective months in 2019 in all the aforesaid writ petitions with respect to ticking of the ‘Deemed Export’ column in regard to the balance 5 invoices, which the writ applicant did not amend in the first request, however, the respondents are granted liberty to undertake necessary exercise to verify the same with the recipient as well.
relevant point of time
ANALYSIS OF THE JUDGEMENT
The Respondents are directed to process the request of the writ applicant for amendment without subjecting it to the restriction given in the proviso to Section 37 (3) of the CGST Act, 2017. Further, in case of any technical difficulty in executing the aforesaid directions, the Respondents including the GSTN Network shall, either make appropriate arrangements in that regard or shall accept the request for amendment of the writ applicant No. 1 in physical form for further process.
Download PDF:
For Reference Visit: