Deepak Print VS Union Of India

The present writ application, filed under Article 226 of the Constitution of India, seeks several reliefs from the respondents. The petitioner requests the court to admit and allow the petition, and subsequently issue appropriate writs, orders, or directions to permit the petitioner to edit and upload actual entries in GSTR-3b for the Month of May 2019, which are currently at the submission stage.

Furthermore, the petitioner requests the issuance of appropriate writs, orders, or directions to modify the conditions and rules outlined in Annexure-A. These conditions and rules pertain to the ability of a registered person to edit any errors that may have occurred during the process of submitting or offsetting the Input Tax Credit (ITC) before filing.

The crux of the application revolves around the petitioner’s desire to rectify and upload accurate entries in the Goods and Services Tax Return (GSTR-3b) for May 2019, which are currently at the submission stage. Additionally, the petitioner seeks amendments to the existing conditions and rules that govern the editing of errors related to ITC submission before the final filing.

The petitioner’s plea suggests a discrepancy or error in the current system’s handling of tax submissions and editing procedures, necessitating judicial intervention to rectify the situation. The relief sought aims to ensure compliance with tax regulations while allowing for necessary corrections to be made in a timely and efficient manner.

Overall, the writ application underscores the petitioner’s pursuit of procedural fairness and regulatory compliance within the framework of India’s taxation laws, seeking the court’s intervention to facilitate the requested amendments and rectifications.

The writ applicant, invoking Article 226 of the Constitution of India, has sought various reliefs concerning their GST returns for May 2019. These include permission to edit and upload accurate entries in the GSTR-3B, modification of rules allowing for correction of errors, and a stay on late fees charged for non-filing of returns.

The applicant, a proprietary concern involved in the printing business, inadvertently submitted incorrect entries in their GST return for May 2019, confusing entries from M/s. Deepak Process with those of M/s. Deepak Print. Recognizing the error, the applicant promptly submitted a written representation to the Nodal Officer, SGST Office, Rajkot, on June 25, 2019, seeking rectification.

The relief sought through this writ application highlights the challenges faced by businesses in navigating GST compliance procedures, particularly regarding rectification of inadvertent errors in filings. The applicant’s plea underscores the need for flexibility in the regulatory framework to accommodate genuine errors and ensure fair treatment for taxpayers.

The case emphasizes the importance of procedural fairness and judicial review in matters concerning tax administration, reflecting broader issues of administrative law and constitutional rights. The applicant’s petition seeks not only redressal for their specific case but also broader reforms in GST procedures to promote efficiency, transparency, and fairness in tax administration.

The writ application under Article 226 of the Constitution of India seeks various reliefs related to errors made in the submission of the Goods and Services Tax Return (GSTR) for May 2019. The petitioner, a proprietorship engaged in the printing business, mistakenly submitted incorrect data in the GSTR-3B for May 2019, attributing entries meant for M/s. Deepak Process to M/s. Deepak Print. Upon realizing the error, the petitioner promptly notified the Nodal Officer at the State Goods and Services Tax (SGST) Office in Rajkot, requesting to rectify the mistake. However, the Nodal Officer failed to respond to the representation, compelling the petitioner to seek redressal through the court.

The petitioner seeks the following reliefs through the writ application:

1. Admission and allowance of the petition.

2. Issuance of appropriate writs, orders, or directions to permit the petitioner to edit and upload accurate entries in GSTR-3B for May 2019.

3. Modification of conditions and rules to allow registered persons to rectify errors before filing.

4. Stay on late fees charged for non-filing of returns for May 2019 and subsequent months.

5. Waiver of late fees for non-submission of returns for May 2019 and subsequent months, considering the circumstances of the case.

6. Any other orders deemed just by the court in the interest of justice.

The petitioner, in its representation to the Nodal Officer, explained the inadvertent submission of incorrect data and provided the accurate figures for turnover and Input Tax Credit (ITC) for May 2019. Despite the petitioner’s efforts to rectify the mistake, the Nodal Officer did not respond, prompting the petitioner to approach the court for relief.

In summary, the writ application seeks judicial intervention to rectify errors in the GSTR-3B submission for May 2019, which the petitioner inadvertently made. It highlights the failure of the concerned authority to address the issue and requests appropriate relief in accordance with the law.

This writ application under Article 226 of the Constitution of India seeks several reliefs, including permission to edit and upload actual entries in GSTR-3b for May 2019, modification of conditions and rules for editing errors in submissions, and a stay on daily late fees for non-filing of returns. The applicant, a proprietary concern in the business of printing, inadvertently uploaded wrong data in their May 2019 return, leading to a representation to rectify the error. Despite efforts, the nodal officer did not respond, prompting the applicant to approach the court.

The court notes the lack of response from the authorities over two years and proceeds with the case. The central issue is whether the applicant can rectify Form GSTR-3B for May 2019. The court cites a Delhi High Court decision (Bharti Airtel Limited vs. Union of India & Ors.) to establish precedence regarding rectification of GST returns.

The Delhi High Court’s decision highlights the necessity to delve into the filing process and statutory provisions governing it. Section 37(1) of the CGST Act mandates filing returns (Form GSTR-1) containing details of outward supplies for each tax period. These details are then auto-populated into Form GSTR-2A for recipients. Additionally, Section 38 requires filing a return (Form GSTR-3B) summarizing inward and outward supplies along with tax payment details.

The court’s consideration of this decision establishes the framework for understanding the petitioner’s request for rectification. It sets the stage for a legal analysis of the applicant’s right to rectify errors in their GST returns.

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