HC Directed GSTN to Allow Assessee to Amend GSTR-1 as There Was No Loss of Revenue If Such Rectification Was Permitted
- Blog|News|GST & Customs|
- < 1 minute
- By Taxmann
- |
- Last Updated on 7 February, 2024
Latest from Taxmann
Case Details: Railroad Logistics (India) (P.) Ltd. v. Union of India - [2024] 159 taxmann.com 69 (Bombay)
Judiciary and Counsel Details
-
- G.S. Kulkarni & Firdosh P. Pooniwalla, JJ.
- Ms Deepali Kamble for the Petitioner.
- Ms Jyoti Chavan, Ms Sangeeta Yadav & Makarand Bakare for the Respondent.
Facts of the Case
The petitioner was registered under GST Act and it made an inadvertent error in submitting the GST number of Mahindra & Mahindra (Rajasthan) in its form GSTR-1 instead of correct GST number of Mahindra & Mahindra (Orissa). Due to this error, Mahindra & Mahindra (Orissa) received a show cause notice along with form DRC-01. It filed writ petition before the High Court to amend GSTR-1.
High Court Held
The Honorable High Court noted that the notice was issued purely on mistake which had happened at petitioner’s end in submitting return. It was not a case where any loss of revenue would be caused to government as already tax had been paid. Therefore, the Court noted that rectification should be permitted to the assessee, and the writ petition was disposed of by directing the department to permit petitioner to amend and rectify Form GSTR-1 for the period in question.
Disclaimer: The content/information published on the website is only for general information of the user and shall not be construed as legal advice. While the Taxmann has exercised reasonable efforts to ensure the veracity of information/content published, Taxmann shall be under no liability in any manner whatsoever for incorrect information, if any.
Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.
The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in its publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:
- The statutory material is obtained only from the authorized and reliable sources
- All the latest developments in the judicial and legislative fields are covered
- Prepare the analytical write-ups on current, controversial, and important issues to help the readers to understand the concept and its implications
- Every content published by Taxmann is complete, accurate and lucid
- All evidence-based statements are supported with proper reference to Section, Circular No., Notification No. or citations
- The golden rules of grammar, style and consistency are thoroughly followed
- Font and size that’s easy to read and remain consistent across all imprint and digital publications are applied
Sign Up
To subscribe to our weekly newsletter please log in/register on Taxmann.com
Latest Books
Everything on Tax and Corporate Laws of India
To subscribe to our weekly newsletter please log in/register on Taxmann.com
