Shiva Jyoti Construction VS The Chairperson, Central Board Of Excise And Customs

The petitioner in this case is seeking a directive from the court to allow them to rectify their GST Return, which was erroneously filed for the period between September 2017 and March 2018 in Form-B2B instead of B2C, as it should have been filed under GSTR-1. This rectification is sought in order to avail the Input Tax Credit (ITC) benefit by M/s. Odisha Construction Corporation Limited (OCCL), the principal contractor.

It is acknowledged that the deadline for filing the return was March 31, 2019, and the deadline for rectification was April 13, 2019.

The petitioner in this case is seeking a directive from the court to allow them to rectify a mistake made in their Goods and Services Tax (GST) return. The error occurred in the returns filed between September 2017 and March 2018, where the petitioner filed under the wrong category, B2C instead of B2B, in Form GSTR-1. Rectifying this mistake is crucial for the petitioner to claim Input Tax Credit (ITC) benefits from M/s. Odisha Construction Corporation Limited (OCCL), the principal contractor.

The deadline for filing the return was March 31, 2019, and the deadline for rectification was April 13, 2019. However, the petitioner claims that they only became aware of the error after OCCL withheld payment on a legitimate bill on January 21, 2020, bringing the mistake to their attention. Since then, the petitioner has been endeavoring to rectify the error.

The petitioner’s argument rests on the importance of rectifying the mistake to claim the ITC benefit owed to them. They contend that the delay in rectification was due to the error being brought to their attention at a later date, after the deadline had passed. Therefore, they seek the court’s intervention to permit them to correct the classification in their GST return from B2C to B2B.

This case revolves around the technicalities of GST filing and the implications of misclassification on the petitioner’s ability to claim tax benefits. It underscores the significance of accurate filing within the stipulated timelines and the challenges faced by businesses when rectifying errors discovered after the deadlines have passed.

The petitioner in this case is seeking the court’s direction to rectify a mistake made in the Goods and Services Tax (GST) Return filed between September 2017 and March 2018. The return was filed incorrectly under B2C (Business to Customer) instead of B2B (Business to Business), which has resulted in the petitioner, M/s. Odisha Construction Corporation Limited (OCCL), missing out on Input Tax Credit (ITC) benefits. The deadline for filing the return was March 31, 2019, and the deadline for rectification was April 13, 2019. The error was only noticed after OCCL withheld the petitioner’s legitimate running bill amount due to the incorrect filing. Since then, the petitioner has been requesting permission from the authorities to correct the GSTR-1 Forms, but they have not granted it. The opposing parties argue that since the deadline for rectification has passed, no further allowances can be made for the petitioner.

The petitioner in this case is seeking a directive from the Court to rectify a mistake in their GST Return filed between September 2017 and March 2018. The return was erroneously filed under B2C instead of B2B, which affects the petitioner’s ability to claim Input Tax Credit (ITC) benefits from M/s. Odisha Construction Corporation Limited (OCCL), the principal contractor.

The deadline for filing the return was March 31, 2019, and the deadline for rectification was April 13, 2019. The petitioner claims that they only became aware of the error when OCCL withheld payment for legitimate bills and notified them of the mistake on January 21, 2020. Since then, they’ve been requesting permission from the authorities to correct the forms without success.

The opposing parties argue that once the rectification deadline has passed, no further leniency should be granted. However, allowing the petitioner to rectify the error would not cause any loss to the opposing parties as it pertains solely to the ITC benefit owed to the petitioner. Failure to permit the correction would unfairly prejudice the petitioner.

The petitioner cites a similar case in the Madras High Court, where the court ruled in favor of the petitioner and directed them to file the corrected form. This precedent supports the petitioner’s plea for rectification.

The petitioner in this case seeks a court direction to rectify a GST return filed erroneously in Form B2C instead of B2B for the period between September 2017 and March 2018. This rectification is crucial for the petitioner, M/s. Odisha Construction Corporation Limited (OCCL), to avail Input Tax Credit (ITC) benefits as a principal contractor.

The petitioner discovered the error after OCCL withheld the petitioner’s legitimate running bill amount, notifying them of the mistake on January 21, 2020. Despite repeated requests to the Opposite Parties (presumably tax authorities), the petitioner was denied permission to correct the GSTR-1 Forms.

The Opposite Parties argued that since the deadline for rectification had passed, no further indulgence could be granted to the petitioner. However, allowing the petitioner to rectify the error would not result in any loss to the Opposite Parties, as it concerns only the rightful ITC benefit without any tax evasion.

In a similar case, the Madras High Court ruled in favor of the petitioner and directed the correction of the form.

Therefore, the court set aside the rejection letters dated June 19 and September 23, 2020, and permitted the petitioner to resubmit the corrected Form B2B for the specified periods manually. The Opposite Parties are directed to receive the corrected forms manually and facilitate their uploading on the web portal within four weeks.

The writ petition is disposed of with these directions, and an urgent certified copy of the order is to be issued.

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