GST Authorities Fail to identify Proper Authority to rectify GSTIN of Service Recipients in GST Portal: Calcutta HC directs  to submit Affidavit [Read Order]

A Single Bench of Calcutta High Court directed the respondent Goods and Services Tax Network (GSTN) authorities to submit an affidavit  regarding the dilemma on rectifying Goods and Services Tax Identification Number (GSTIN) of the service recipients in the Goods and Services Tax Portal (GST Portal).

The bench of Justice Md. Nizamuddin observed that the writ petition was a second round of litigation initiated by the petitioner making prayer for allowing it to rectify the GSTIN of service recipients in the relevant Goods and Services Tax invoices at the GST portal.

Further, the Assistant Commissioner of State Tax, Budge Charge asked the petitioner to apply before the GSTN to rectify the GSTIN.

Subsequent to the order of the High Court, the petitioner approached the GSTN authority which has not granted any relief and simply asked the petitioner to approach the other authority for such relief.

Maiti, advocate appeared for Central Goods and Service Tax authorities shall also take instruction as to who is the appropriate authority under the law who can grant relief in the matter to the petitioner.

The counsel of the respondent-West Bengal Goods and Services Tax (WBGST) authority prayed for time to seek appropriate instruction and to see as to how the issue can be resolved. 

The single-judge bench noted that it is regrettable if the government officials and authorities under the GST Act themselves are oblivious of the appropriate action that has the power to provide relief to the petitioner.

Furthermore, it was stated that it is not a case that the claim asked for by the petitioner is not genuine or the petitioner is not entitled to get the same. Only for the clerical mistake, the Government cannot usurp the money of a taxpayer and make him run to pillar to post for refund of the same.

The bench concluded by stating that no intermediate orders could be made in the case and that the respondent’s affidavit had to be filed for a final determination of the issue addressed in the writ petition.

Consequently, an affidavit on the subject was requested from the respondents. The final hearing of the matter was listed in the Month of July 2023.

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