Trade Notice No. 29

SGST High Court Cases

GST – Bonafide mistakes in furnishing of correct details of outward supplies - Rectification of Form GSTR-1 – Application of Circular No.183/15/2022-GST dated 27.12.2022 to year 2019-20 when the said Circular refers only to the years 2017-18 and 2018-19 - Petitioner seeking direction to Revenue to allow rectification of Form GSTR-1 uploaded between FY 2017-18 and 2018-19 with respect to certain invoices issued to the recipient so as to enable the recipient to claim input tax credit notwithstanding the time limit prescribed in Section 16(4) of the CGST Act - Revenue submits that the Circular No.183/15/2022-GST dated 27.12.2022 relied upon by the petitioner is not applicable to present case – HELD – perusal of the invoices indicates that while supplies are made by the petitioner to the M/s. ABB Global Industries and Services Private Limited, the GSTIN Number mentioned in the invoices has been incorrectly shown as that of ABB India Limited, which is a completely different and independent juristic and legal entity - the language employed in the Circular No.183/15/2022-GST contemplates rectification of the bonafide and inadvertent mistakes committed by the persons at the time of filing of Forms and submitting Returns - the error committed by the petitioner in showing the wrong GSTIN number in the invoices is clearly a bonafide error which has occurred due to bonafide reasons, unavoidable circumstances, sufficient cause and consequently, the aforesaid Circular would be directly and squarely applicable to the facts of the instant case - The recipient has also filed statement of objections setting out the facts admitting, accepting and re-enforcing the claim of the petitioner with regard to the mismatch in mentioning of the GSTIN Number - Revenue is directed to follow the procedure prescribed in the Circular and apply the said Circular to the facts of the instant case of the petitioner - though the Circular refers only to the years 2017-18 and 2018-19, since there are identical errors committed by the petitioner not only in respect of the years 2017-18 and 2018-19 but also in relation to the assessment year 2019-20, by adopting a justice oriented approach, the petitioner would be entitled to the benefit of the Circular for the year 2019-20 also - Petition is disposed of directing the respondents to take necessary steps in relation to the petitioner and fifth respondent for the assessment years 2017-18, 2018-19 and 2019-20 in terms of the Circular No. bearing No.183/15/2022-GST dated 27.12.2022 – the writ petition is allowed

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