Overview of GSTR-1
Recently the Bombay High Court addressed issues connected to GST returns in the case of Anvita Associates vs. Union of India. The applicant asks for relief for the inadvertent errors in GSTR-1 filings, especially following the supply to Mahindra Logistics. The decision of the court has permitted the amendment of the error and addressed the Rs 27,05,105 dispute with Mahindra Logistics.
Comprehensive Examination
The applicant argued that the shortfall in the payment via Mahindra Logistics was due to the inadvertent omission of 14 sales invoices in GSTR-01 filings. Mahindra Logistics despite clarifying has ignored payment directing to the legal petition. The precedent set in the Star Engineers case is been acknowledged by the court underscoring the requirement to acknowledge inadvertent errors and permit amendment if there is no loss of revenue to the government.
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The court recommended the applicant file a rectification application for GSTR-01, either online or manually within 4 weeks. The same method is in line with the decision of the Star Engineers furnishing a legal avenue for the applicant to ease the error in filing and address the payment issue with Mahindra Logistics.
Closure:-
The decision of the Bombay High Court in the Anvita Associates case sets a precedent for correcting errors in GST filings. Taxpayers who see identical issues can ask for rectification within the legal framework. This judgment highlights the importance of acknowledging genuine errors and solving issues between parties, assuring a fair and just application of GST rules.
| Case Title | Anvita Associates Vs Union of India |
| Case Number | 901-WP-602-2024.DOC |
| Date | 11.01.2024 |
| Petitioner by | Mr. Deepak Bapat, Sonali Bapat |
| Respondent by | Ms. Shruti D. Vyas, Ms. P. J. Gavhane |
| Bombay High Court | Read Order |
