For the case of the same errors, the Karnataka High court ruled that the circular for the mismatch of the ITC would be applied for 2019-20.
It is mentioned by the single bench of Justice S.R. Kumar “Though the Circular refers only to the years 2017–18 and 2018–19, since there are identical errors committed by the petitioner not only in respect of the assessment years 2017-18 and 2018-19 but also in relation to the assessment year 2019-20 also, I am of the view that by adopting a justice-oriented approach, the petitioner would be entitled to the benefit of the Circular for the year 2019-20 also,”
Circular No. 183/15/2022 furnished a clarification concerning with mismatch in the ITC available in Form GSTR-3B as compared to Form GSTR-2A for FY 2017–18 and FY 2018–19. During filing forms and submitting returns, the circular addresses the correction of both the real and unintentional errors incurred by the persons.
Because of an unexpected wrong mention of the recipient’s GSTIN, there was a difference in the ITC. The error related to 2019–20. The error-rectification was permitted as per circular 183 of 2022 concerned the precise years 2017–18 and 2018–19.
To the high court, the applicant asked, if an identical GST mistake has been incurred in concern to 2019-20. Hence the correction to the glitches made in 2019-20 must be allowed as per circular 183 of 2022.
The applicant furnished that the supplies were incurred via the applicant to ABB Global Industries and Services Private Limited, however, the GSTIN specified that the invoices are wrongly displayed compared to that of ABB India limited and is fully varies, the independent juristic and statutory entity.
The court, the mistake performed via the applicant is displaying the incorrect GSTIN number in the invoices was taken forward for the forms as that of ABB India limited rather than ABB Global Industries and Services Private Limited.
The same would be the bona fide mistake that would be emerged because of bona fide causes, unavoidable occurrences, or sufficient cause. Directly and squarely the circular is applied.
The court said to the department that they should choose the required procedure for applicants towards AY 2017–2018, 2018–19, and 2019–20 in the provision of Circular No. 183/15/2022–GST on December 27, 2022.
| Case Title | M/s Wipro Limited India |
| Citation | WRIT PETITION No.16175 OF 2022(T-RES) |
| Date | 06.01.2023 |
| Respondent | Sri. Jeevan.J.Neeralgi, Advocate |
| Karnataka High Court | Read Order |
