Errors Committed Are Inadvertent, Rectification Would Enable Proper Reporting Of The Turnover And ITC: Madras High Court
The Madras High Court has held that errors committed are inadvertent and, the rectification would, in fact, enable proper reporting of the turnover and input tax credit (ITC) to enable claims to be made in an appropriate fashion by the assessees.The single bench of Justice Anita Sumanth has observed that the petitioners must be permitted the benefit of rectification of errors where there are...
The Madras High Court has held that errors committed are inadvertent and, the rectification would, in fact, enable proper reporting of the turnover and input tax credit (ITC) to enable claims to be made in an appropriate fashion by the assessees.
The single bench of Justice Anita Sumanth has observed that the petitioners must be permitted the benefit of rectification of errors where there are no malafides attributed to the assesses.
The petitioner/assessee is a dealer under the provisions of the Central Goods and Services Tax Act, 2017 in metal and steel scrap. The has sought directions for the respondents/department to enable the petitioner to rectify clerical errors in the details uploaded by it in Form GSTR -1 for the period 2017-18 and cause the amendment of the Forms.
The petitioner in respect of the returns for a few months during the period 2017-18, admittedly, has committed certain errors. The errors committed were the recipient's GSTIN/name was wrongly mentioned; the invoice number/date have been wrongly mentioned; supply details were correctly supplied in GSTR 3 and the tax was duly remitted. However, some of the invoice-wise details have been omitted to be reported in Form GSTR 1. The IGST was inadvertently remitted under the heads of SGST and CGST.
The errors were attributed to inadvertent carelessness on the part of a part-time accountant then employed by the petitioner. The errors had been occasioned during the initial months of implementation of Goods and Services Tax and thus it had also no knowledge of the conditions fully to meet the demands of the system.
The court directed respondents to enable uploading of the rectified GSTR 1 within a period of six weeks.
Case Title: Deepa Traders Versus Principal Chief Commissioner of GST & Central Excise
Citation: 2023 LiveLaw (Mad) 104
Case No: W.P.No.12382 of 2020
Date: 09.03.2023
Counsel For Petitioner: Sriharini
Counsel For Respondent: A.P.Srinivas