Case Law Details
Amarjyothi Carrying Corporation Vs Assistant Commissioner (ST) (Madras High Court)
In the case of Amarjyothi Carrying Corporation vs Assistant Commissioner (ST) heard by the Madras High Court, the petitioner challenged an order dated 28.07.2023 primarily on the grounds of lack of reasonable opportunity. The case pertains to errors in filing GSTR-1 for October 2019, which were rectified in subsequent returns, GSTR 3B and GSTR 9.
Background: The petitioner, a registered entity under GST laws, operates in the transportation of goods sector. It was discovered that while filing the GSTR-1 return for October 2019, the petitioner failed to indicate GST leviable on reverse charge basis for services provided. However, this error was corrected in subsequent filings of GSTR 3B and GSTR 9.
Petitioner’s Argument: The petitioner contends that they were unaware of the proceedings initiated regarding the GSTR-1 return until the impugned order was issued. They subsequently provided an explanation for the inadvertent error along with relevant documents, seeking another opportunity to rectify the issue.
Government’s Response: The Government Advocate representing the respondent acknowledges the delay in issuing the reply to the petitioner’s explanation. She mentions that the tax liability was already appropriated from the petitioner’s bank account following the impugned order.
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