HC Directed GSTN to Allow Assessee to Amend GSTR-1 as There Was No Loss of Revenue If Such Rectification Was Permitted

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.