Rajkishor Pati Vs Union of India (Orissa High Court)
Orissa High Court held that Goods and Services Tax deposit on account of inadvertent error got reflected in Tax Deduction at Source account is rectifiable since denying the rectification would tantamount to double taxation.
Facts- The present petition has been filed by the petitioner mainly contesting for non-consideration of prayer for rectification of inadvertent error crept in while filling up figures of registration number of the Rail Vikas Nigam Limited (RVNL)-opposite party No.2 in the return relating to the first quarter of Financial Year 2023-24 (April-June, 2023) showing deposit of Goods and Services Tax in the Tax Deduction at Source Account bearing No.21AACCR5652AlD8 of RVNL-opposite party No.2 in place of the Regular GST Registration No.21AACCR5652AlZZ of the opposite party No.2, before the authorities concerned, landed the taxpayer before this Court by way of filing the instant writ petition under Articles 226 & 227 of the Constitution of India.
Conclusion- Held that the Department has accepted the deposit, but under a wrong account. The petitioner has explained that when the payment with respect to supplies made to RVNL is stopped for non-deposit of amount of tax for earlier transactions, it could come to its knowledge that error crept in while typing out the GST registration number of opposite party no.2; but none has set up objection as to deposit made in the account of RVNL. The Assistant Commissioner (Law) should have been more considerate in advising the concerned authority, rather than cut sorry figure on the plea of lapse of period. From the documents enclosed to the writ petition it transpires that the fact in the statement of the petitioner and the explanation offered by the petitioner is well-founded.
