The Sales Tax Bar Association has approached the Delhi High Court seeking measures to resolve the technical glitches in the Goods and Services Tax ( GST ) portal.
The petition was filed before the division bench comprising Justices Ravindra Bhatt and Prateek Jalan.
The petitioners contended that it is pointed out that both, Sections 37 and 39(9) are to be read with Rules – in this case, Rule 71 – sub-rules (2) and (3) which in fact indicate that there can be “rectification for a month”, thus implying that a rectification within a month is not necessary but that as many rectifications, as are necessary, for the dealers to correct the mistakes discerned later not merely on account of its errors but on account of the errors, in receipt of inputs or from the buyers’ transactions would also be admissible.
“Given these provisions, this Court is of the prima facie opinion that placing a quantitative cap over a specified period may not be permissible,” the bench said.
The bench further asked the representative of the department to seek instructions regarding amendment/correction in Registration Form & multiple rectifications without any cap to be allowed in GST Returns.
The petitioners also pointed out that apart from the routine rectifications, other corrections such as inadvertent reflection of a mandatory GST registration form, as voluntary or vice versa, which can lead to serious consequences cannot be rectified in the existing format in the GST portal.
The Learned ASG submitted that on this aspect, instructions would have to be obtained.
Advocates Mr. Puneet Agrawal, Mr. Rakesh Aggarwal, Mr. Sanjay Sharma, Mr. Suresh Agrawal, Mr. B.R. Jain, Ms. Purvi Sinha, Mr. Chetan Shukla, Mr. Yuvraj Singh, and Mr. Ashok Aggarwal appeared for the petitioners.
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