A division bench of the High court would circulate the ruling that eases the taxpayer in which the court permitted the taxpayer to rectify GSTR-1 for obtaining the ITC since there was a bonafide mistake of filing Form-B2B rather than B2C.
The applicant, Shiva Jyoti Construction before the Court asking for a decision from the department to allow the applicant to correct the GST Return furnished for the duration of September 2017 and March 2018 in Form-B2B instead of B2C since it was incorrectly furnished under GSTR-1 Form for getting the Input Tax Credit (ITC) advantage via M/s. Odisha Construction Corporation Limited (OCCL), principal contractor.
When the OCCL stated with the legal running of the bill amount of the applicant via telling the same for the above error on the date 21st Jan 2020, then the error would have been revealed said the applicant. The same is the case of an applicant, he is requesting before the GST department to allow the same to rectify the GSTR-1 forms but to no claim.
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The council argued that when the last date for correcting the forms lapsed and additional indulgence cannot allow being provided to the applicant.
Chief Justice S Muralidhar and Justice M.S. Raman, said that there is no wrong to allow the applicant to fix the error mentioned above, and no loss there that has been rendered to the opposite parties. Tax escapement is unlikely in the future for the same. It is merely for the GST ITC advantage that any event would be provided to the applicant. On the opposite part, if the same is not been allowed, then the applicant will be prejudiced.
the order closure, the High court mentioned that for the above-mentioned reasons, the rejection letters on 19th June and 23rd September 2020 are hereby set aside. The court allows the applicant to again submit the true Form B2B under GSTR-1 for the mentioned durations September 2017 and March 2018 and empowers the applicant to perform that so that a method would be provided to the Opposite Parties to obtain the same manually. When the rectified forms would be obtained in a manual way then the department will ease to upload that information to the web portal. In 4 weeks the directions shall be carried.
| Case Title | M/s. Shiva Jyoti Construction Vs The Chairperson |
| Citation | W.P.(C) No. 18216 of 2017 |
| Date | 12.01.2023 |
| Counsel for Appellant | Mr Jagamohan Pattanaik |
| Counsel for Respondent | Mr Subash Chandra Mohanty |
| Orissa HC | Read Order |
