H. R. Carriers Vs State of Karnataka (Karnataka High Court)
Karnataka High Court held that inadvertent mistake committed while filing GSTR-1 return is permitted to be amended since there was no loss of revenue whatsoever to the department post such rectification of error.
Facts- The petitioner is a registered taxpayer, who filed returns in GSTR-1 returns for the tax period from June 2022 to September 2022. It is the specific contention of the petitioner that in the said returns, the petitioner inadvertently uploaded the GSTIN of respondent No.5, which is at Kerala instead of Tamil Nadu Branch, which is at Chennai, as a result of which, the respondent No.4 was not in a position to avail the Input Tax Credit.
In this regard, it is contented that the petitioner was completely unaware of the said mistake that had crept in the GSTR-1 returns, till the respondent No.4 addressed an email dated 28.12.2023 to the petitioner inviting its attention regarding the aforesaid error in the GSTR-1 returns and consequently, withheld a sum of Rs.71,26,070/- together with interest of Rs.19,45,219/- from the bills payable to the petitioner.
Petitioner contends that after coming to know about the said mistake, the petitioner requested the respondent Nos.1 to 3 to rectify/revise the returns already filed for the aforesaid period. Since the respondent Nos.1 to 3 did not take any steps in this regard, petitioner is before this court by way of the present petition seeking directions to the respondent Nos.1 to 3 to permit rectification of the GSTR-1 returns.
