Petitioner | NTT India (P) Ltd. |
Respondent | UOI & Ors. |
Decision by | Delhi High Court |
Date of order or Judgement | 28-April-2022 |
Citation no. | 2022 (4) GSTPanacea 22 HC Delhi W.P. (C) 6740/2022 |
Hon’ble Judge | Justice Rajiv Shakdher |
Decision | In Favor of Assessee |
Error is Corrected in Subsequent Return-No liability arise if error rectified in the subsequent return. Opportunity of being heard granted, if not possible to hold physical hearing than should be hold via Video Conferencing.
Error is Corrected in Subsequent Return-Facts of the Case
Error is Corrected in Subsequent Return-The substantial prayers made in the writ petition are as follows :-
To issue an appropriate writ, order, or direction to Respondents to quash and set aside Impugned Order, dated 24-7-2021.
Issuance of appropriate writ, order or direction for quashing and setting aside impugned show cause notice and summary of show cause notice in Form DRC-01.
Issuance of appropriate writ, order or direction for quashing and setting aside impugned notice issued in Form ASMT-10.
Error is Corrected in Subsequent Return-Argument Before Court
Error is Corrected in Subsequent Return-The principal grievance of the petitioner is that via the Impugned Order, dated 24-7-2021, respondent the Assistant Commissioner, DGST has raised a demand concerning tax amounting to Rs. 18.06 crores along with interest and 100% penalty on account of the purported difference between the contents of two returns i.e., GSTR-1 and GSTR-3B.
The difference arose on account of one invoice, which was inadvertently not filed with the return (i.e., GSTR-3B) submitted for March 2019.
The error was corrected in the subsequent return filed for April 2019.
Petitioner’s contention that the requisite tax, along with interest, has been deposited in line with the respondents/revenue’s own circular, dated 29-12-2017.
It is, therefore, contended that if the above aspect is taken into account i.e., that the petitioner corrected the error in April 2019, almost nothing will be payable by the petitioner, insofar as the tax and interest are concerned.
Delhi High Court Held
Error is Corrected in Subsequent Return-The writ petition is accordingly disposed of, with the following directions :-
The contentions raised by the petitioner in the writ petition will be examined by the concerned officer by treating it as representation.
The concerned officer will grant opportunity of hearing to the petitioner. For this purpose, the concerned officer will communicate the date, time and venue of at which hearing will be granted.
In case it is not possible to conduct the hearing physically, a link will be sent for hearing via video-conferencing mechanism.
No precipitate action will be taken against the petitioner in pursuance of the Impugned Order, dated 29-12-2017.
Consequently, the pending application shall stand closed.
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