Assessee’s Request to Amend/Rectify Form GSTR-1 Could Not Be Rejected If Wrong GSTIN Mentioned Inadvertently | HC

Case Details: Star Engineers (I) (P.) Ltd. v. Union of India - [2023] 157 taxmann.com 285 (Bombay)

Judiciary and Counsel Details

• • G.S. Kulkarni & Jitendera Jain, JJ.
  • Bharat Raichandani, Prathamesh Gargale for the Petitioner.
  • Shruti D. Vyas, Govt. Pleader, for the Respondent.

Facts of the Case

In the present case, the assessee carried out delivery of goods under “Bill-to-Ship-to-Model” in line with instructions received from its customer during period July 2021, November 2021 and January 2022 and GSTIN of third party were wrongly mentioned instead of its customer. It filed an application before Deputy Commissioner seeking approval to modify/amend Form GSTR-1 for financial year 2021-22 but Deputy Commissioner informed that matter was time barred and accordingly, petitioner’s application was rejected. It filed writ petition seeking permission to amend GSTR-1.

High Court Held

The Honorable High Court noted that the assessee had correctly issued e-invoices by appropriately citing GSTIN. However, at time of filing of Form GSTR-1, inadvertently GSTIN of third parties to whom shipment was delivered, was reported instead of its customer. The Court further noted that thee errors of assessee were inadvertent and bonafide and there was not an iota of an illegal gain being derived by assessee.

Therefore, the Court held that the instant petition was to be allowed and GST authorities were directed to permit assessee to amend/rectify Form GSTR-1 for relevant period either through online or manual means within a period of four weeks.