Case Title | TMC Hi-Tech Vs Assistant Commissioner State GST and Ors |
In Favour | Assessee |
Sections | Section 7 to 8( Return of outward supplies) |
Court | Calcutta High Court |
Honorable Judges | Justice. Hiranmaya Bhattacharya |
Citation | 2022 (7) GSTPanacea 220 HC Calcutta W.P.A. 1611of 2022 |
Judgement Date | 12-July-2022 |
Council for Petitioner | Jagrati Mishra Anup Bhattacharya Subham Gupta Debyan Goswami Reshab Kumar |
Council for UOI | NA |
The Calcutta High Court bench of Justice Hiranmaya Bhattacharya has held that Since the mistake in return is advertant at the end of tax payer, its directed to respondent to provide him access to rectify the GSTR-1
FACTS OF THE CASE
The Petitioner is engaged in works contracts services in the field of infrastructure govt. Projects etc. While filing the GSTR-1 an inadvertent mistake has been done that is showing B2C supplies instead of showing it B2B coloumn. Hence the reciepient did not find the same in his GSTR-2A and made a short payment to the extent of that tax component. The petitioner is unable to access the portal for the correction of GSTR-1 for the same petitioner has also presented a request before state tax officer for correction of GSTR-1in November 2021. The council of petitioner relied of judgement of case MAT552,CAN-1 of 2020 GST Bhawan Vs Das Auto Center and submits that petitioner may be allowed to submit fresh GSTR-1. Respondent council submits that since no decision yet have been passed on the request of petitioner to state tax officer hence directions may be passed to take decision of request.
COURT HELD
Considering the facts as recorded, it is directed to respondent to consider the petitioner’s appeal and pass an order after giving him fair opportunity of being heard within a period of four weeks from this order
ANALYSIS OF THE JUDGEMENT
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