HC allowed petitioner to amend GSTR-1 & rectify mistake of wrong GSTIN

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  • Last Updated on 9 November, 2022


Case Details: Mahalaxmi Infra Contract Ltd. v. Goods and Services Tax Council - [2022] 144 taxmann.com 138 (Jharkhand)

Judiciary and Counsel Details

    • Aparesh Kumar Singh & Deepak Roshan, JJ.
    • K. KurmyNitin PasariSidhi Jalan, Advs. for the Petitioner.
    • Amit Kumar, Sr. S.C. Rajesh LalaKumar NishantKumar SundaramAbhijeet TusharRajarshi SinghAshok Kr. Yadav, Advs. for the Respondent.

Facts of the Case

The petitioner-company was engaged in business of mining. There was error in GSTR-1 filed for January 2019 of inadvertently mentioning GSTIN Number due to employee’s mistake and this error was noticed only during settlement of accounts in 2021. The purchaser withheld payment in respect of the invoice as the invoice was not reflected in GSTR-2A return for the said period. It filed writ petition seeking relief by way of rectifying GSTR-1.

High Court Held

The Honorable High Court noted that the purchaser had reversed entry of ITC wrongly availed based on entries in books of account since the invoice was not reflected in his GSTR-2A return for the said period. Moreover, the party whose GSTIN was wrongly mentioned had not availed ITC wrongly reflected in its GSTR-2A. Therefore, it was held that there was no loss of revenue to Government and interest of justice would be served if the petitioner would be allowed to make the necessary correction in GSTR-1. Thus, the petitioner was allowed to rectify its GSTR-1 within period of 8 weeks from date of order.

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