Address Error in GST Filing: Andhra Pradesh HC orders to Refund the GST Amount [Read Order]

The bench of Justices C. Praveen Kumar and A V Ravindra Babu of Andhra Pradesh High Court directed the Superintendent of Central Goods and Services Tax (CGST) to refund the Goods and Services Tax (GST) amount retained.

The petitioner is engaged in the business of supplying telecom pipe laying services in the State of Telangana like M/s.Vodafone Mobile Services Limited in the Telangana State, whose another office is located at Mumbai filed a writ of Mandamus.

The petitioner, however, mistakenly issued two tax invoices covering the aforementioned supply of cable laying services to M/s.Vodafone Mobile Services Limited, Mumbai.

While keying in the said details and returns information in the GST common portal, inadvertently keyed  GSTIN of M/s.Vodafone Mobile Services Limited, Mumbai  instead of the GSTIN of M/s.Vodafone Mobile Services Limited, Kandlakoya, Medchal Mandal, Rangareddy District, Telangana, the bench observed the contention made by the petitioner.

Because of this human error, the actual recipient of cable laying services from the petitioner at Telangana is not able to claim the credit of the Integrated Goods and Services Tax (IGST) paid by the petitioner.  Further, the petitioner couldn't rectify the mistake the time elapsed.

The letter sent by the petitioner to the Superintendent of CGST  responded that the time limit of two years from the date of payment of the amount in issue towards IGST specified in Section 54 of the CGST Act is not applicable to the present case.

The Court observed that the respondents cannot retain the disputed amount that is paid to them, due to inadvertent error while typing the address.

Further added that the Circular of the year 2019 restricts only electronic filing and as the contention of the respondents that the claim of the petitioner is barred by limitation is not acceptable, the respondents cannot retain the amount, which was paid by the petitioner.

The Andhra Pradesh High Court set aside the Superintendent of CGST's communication and ordered the petitioner to submit a manual application for the return of the GST payment. Furthermore, it was ordered to pass additional orders within 4 weeks.

To Read the full text of the Order CLICK HERE

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