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Madras HC: GST Authority Must Rectify Mistakes in GSTR 1 Made by the Assessee

Madras HC's Order In Case of Veeran Mehhta Vs Deputy Commercial Tax Officer

The Hon’ble Madras High Court in Veeran Mehhta v. Deputy Commercial Tax Officer and Deputy State Tax Officer [Writ Petition No. 15789 of 2024 dated June 25, 2024], asked the disposal of the Order on January 22, 2024, which was established on a belatedly filed Form GSTR-1, for the incorrect assessment period.

The Court said that no recovery or coercive actions could be formed until the taxpayer’s rectification petition was fixed.

Attributes:

Form GSTR-3B has been correctly filed by Veeran Mehhta (“the Petitioner”) for January 2018-19 by declaring the correct outward taxable supplies and, certainly, the IGST value thereof as Rs.4,17,577. The Petitioner, during filing the belated Form GSTR-1 for January 2019, accidentally furnished the return for July for the AY 2019-2020 assessment period, rather than the return for January of the 2018-2019 assessment period.

The Deputy Commercial Tax Officer and Deputy State Tax Officer (“the Respondent”) passed an order on January 22, 2024 (“the Impugned Order”), based on Form GSTR-1. Subsequently, the Petitioner filed a rectification petition dated June 01, 2024. With recovery action based on the Impugned Order, the Petitioner was then threatened.

The Petitioner aggrieved by the Impugned Order, filed the present writ petition.

Had:

The Hon’ble Madras High Court in W.P. No. 15789 of 2024 held as under:

Case TitleVeeran Mehhta Vs Deputy Commercial Tax Officer
CitationWrit Petition No.15789 of 2024
Date25.06.2024
Counsel For PetitionerMs.Hema Muralikrishnan
Counsel For RespondentMr V Prashanth Kiran, Govt. Adv. (T)
Madras High CourtRead Order
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