The applicant had claimed that he as a general works contractor engaged in various infrastructure projects of the Government, including bridges. The applicant claims, he obtained the contract from Mackintosh Burn Limited during submitting the GST returns for the months of November 2018 and August 2019 via the online portal some of the errors were performed by representing the outward supply in the B2C column rather than B2B and hence the recipient would not able to reveal that in GSTR-2A towards which he has done a short payment for the tax element.
The same would be the other case of the applicant in which the recipient has recommended the applicant to rectory the stated GSTR-1 return however the applicant does not obtain access via an online portal to revise the same sort of error. On Nov 12, 2021, the applicant gives a representation to the assistant commissioner of state GST Cooch Behar Charge asking for this authority to permit the rectification of return in GSTR- 1 for the months of November 2018 and August 2019 correspondingly.
For the applicant, Mr. Mishra a learned Advocate appears and provides that the representation of the applicant was obtained with it. A reminder was given. But the respondent authority would still not communicate its decision related to the applicant’s payer to the amended return for the GSTR-1 Mr. Mishra laid on the judgment on December 14, 2021, which has been issued via the Hon’ble Division Bench in a batch of appeals being MAT 552 of 2020 with I.A. CAN 1 of 2020 and I.A. CAN 2 of 2020 (Nodal officer, Jt. Commissioner, IT Grievance, GST Bhawan Vs. M/s. Das Auto Centre) and provided that the applicant might be permitted for providing the new GSTR – 1 return.
There is no decision on the applicant’s representation that would be carried till now by the respondent authorities, provided via Mr. Saha, learned Additional Government Pleader duly assisted by Mr. Ghosh, realized Advocate.
Read Also: All About Table 6A (Export) of GSTR 1 with FAQs
By directing the assistant Commissioner State GST, Cooch Behar Chargeherein WPA 1611 of 2022 disposed of to acknowledge the representation on 12th Nov 2021 which would be annexed as Annexure P/4 at page 60 of the writ petition, for disposing of that via issuing the reasoned order post providing the chance of hearing to the applicant and its authorized representative along with communicating with the identical to the applicant.
