A Division Bench of the Orissa High Court has recently allowed rectification and manual submission of GST return GSTR-1 originally filed on March, 2019, observing that the interests of the revenue are not prejudiced by the said rectification and manual submission. The order will enable the assessee to get the benefit of Input Tax Credit ( ITC ) by the principal contractor.
The last date of filing the return was 31st March, 2019 and the date by which the rectification should have been carried out was 13th April, 2019, which the petitioner and the revenue admitted.
Petitioner submitted that the error came to be noticed after the principal contractor held up the legitimate running bill amount of the Petitioner by informing it about the above error. The petitioner contended that, thereafter it has been making requests to the revenue to permit it to correct the GSTR-1 Forms but to no avail.
The stand taken by the opposite counsel, Radheyshyam Chimanta was that once the deadline for rectification of the Forms was crossed, then no further indulgence could be granted to the Petitioner.
The Bench of Chief Justice Dr. S Muralidhar and Justice M S Raman observed that, “The fact remains that by permitting the Petitioner to rectify the above error, there will be no loss whatsoever caused to the Opposite Parties. It is not as if there will be any escapement of tax. This is only about the ITC benefit which in any event has to be given to the Petitioner. On the contrary, if it is not permitted, then the Petitioner will unnecessarily be prejudiced.”
Accepting the plea of the petitioner, For the aforementioned reasons, this Court permitted the Petitioner to resubmit the corrected GSTR-1. To enable the Petitioner to do so, a direction is issued to the Opposite Parties to receive it manually.
“Once the corrected Forms are received manually, the Department will facilitate the uploading of those details in the web portal”, the Bench further directed. The directions are to be carried out within a period of four weeks, as per the order of the Division Bench.
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