The Calcutta High Court has directed the Goods and Service Tax Network (GSTN) to allow amendment in GSTR-1 in order to rectify a mistake in mentioning the GSTIN.
The petitioner, M/s Dynasoure Concrete Treatment Private Limited & Anr, approached the High Court to direct the Chairman, GSTN to consider and dispose off the representation of the petitioner for amendment in GSTIN of 1 recipient in GSTR 1 filed for FY 2019-20 and FY 2020-21 which has resulted in non-reflection of the said invoice in the recipients GSTR 2A leading to denial of ITC to the recipient, as for some invoices the TDS GSTIN of the recipient was uploaded in GSTR 1 instead of regular GSTIN.
The petitioner contended that the error came to the knowledge of the petitioner belatedly and the GST portal was not allowing to amend the GSTIN, the petitioner approached the State GST authorities which in turn replied that the said amendment can be done by GSTN only.
Also, since the recipient has deducted the payment of GST from the payments made to the petitioner, the Hon’ble HC as also granted liberty to the petitioner to file a claim of such amounts before the recipient of service in a time bound manner.
Justice Md. Nizamuddin held that “Considering the submission of the parties this writ petition being WPA 9511 of 2022 is disposed of by directing the respondent No. 1 to consider and dispose of the aforesaid representation dated 3rd May, 2022 being Annexure ‘P/5’ to the writ petition in accordance with law and by passing a reasoned and speaking order within four weeks from the date of communication of this order. Liberty is also granted to the petitioners to make appropriate representation for refund, if any, which writ petitioners are entitled, within two weeks from date and the same shall be considered by the respondent concerned within four weeks from the date of making such representation, in accordance with law.
The matter was argued by Adv Megha Agarwal for the assessee.
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