Permission to rectify error in affording Form GSTR-3B: Kerala HC directs to approach Appellate Authority u/s 107 of GST Act [Read Order]

The Kerala High Court directed to approach the appellate authority under Section 107 of the Goods and Service Tax Act, 2017 (GST Act) in a writ petition to grant permission to rectify error in affording Form GSTR-3B.

The petitioner, M/s Brothers Trade Links, has approached this Court under Article 226 and 227 of Constitution of India impugning the orders passed by the 2nd respondent. The petitioner has further prayed for a writ in the nature of mandamus commanding the 2nd respondent to permit the petitioner to correct the uploading mistake in GSTR3B of the petitioner for the period February, 2018. The petitioner has also prayed to declare that the Circular No.26/26/2017-GST, issued by the 5th respondent is ultra vires to the provisions of Central Goods and Services Tax Act, 2017.

In the petitioners reply to the show cause notice in Form GST DRC-01A took the plea that, there was an uploading mistake in GSTR 3B. Total taxable supply and related OPT liability disclosed was only Rs.29,940/- with OPT liability at Rs.4,193/- each under CGST and SGST as against actual total taxable turnover of Rs.47,03,844.53 with OPT liability at Rs.3,32,039.38 each under CGST and SGST. It was also stated that no such mistake was happened in the GSTR1 return.

It was also stated in the reply to the show cause notice that during February 2018, the taxable supply turnover and OPT liability in respect of another taxable person with GSTIN 32CCFPR0040A1ZG was mistakenly uploaded as taxable supply turnover and OPT liability as that of the petitioner. Return uploading work of both the taxable persons had been undertaken in same Akshaya Centre. Due to oversight from the part of the clerk who had undertaken the work is the reason behind the incorrect uploading of total taxable supply and OPT liability.

A Single Bench of Justice Dinesh Kumar Singh observed that “Considering the facts that paragraph 4 of the circular No. 26/26/2017-GST has been read down and it has been stated that the assessee can rectify the mistake in respect of the period in which it is granted. Subsequently, this is the law which has been taken note in several judgments. Question here is of disputed question of fact and this Court cannot be expected to decide the disputed question of fact within the jurisdiction under Article 226 of the Constitution of India.”

“Therefore, this writ petition is disposed of with liberty to the petitioner to approach the appellate authority under Section 107 of the GST Act against the impugned order. If the petitioner submits all the documents in his favour before the appellate authority, the authority will examine it in accordance with law and pass an order accordingly” the Court concluded.

To Read the full text of the Order CLICK HERE

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