Om Traders Vs Union of India through the Secretary (Patna High Court)
Taxpayer Wins GSTR-3B Rectification in Patna High Court; Patna High Court Allows GSTR-3B Rectification for Two-Wheeler Dealer; Patna High Court directs GST authorities to allow rectification of GSTR-3B return to align with GSTR-1, citing inadvertent clerical error and judicial precedents.
In a significant ruling, the Patna High Court has set aside a tax demand of over Rs. 2.49 crore against a two-wheeler dealer, M/s Om Traders, and directed GST authorities to permit the rectification of their GSTR-3B return to align with the GSTR-1 filed for April 2019. The court’s decision, delivered on May 13, 2025, in CWJC No. 16509 of 2024, hinges on an inadvertent clerical error in the taxpayer’s GSTR-3B filing and emphasizes the lack of statutory provision for refusing such rectification when no revenue loss is demonstrated.
The petitioner, a two-wheeler dealer operating in Bihar, purchases vehicles from manufacturers outside the state, leading to IGST transactions. For the month of April 2019, M/s Om Traders filed GSTR-1 on May 10, 2019, without error. However, when filing GSTR-3B on June 20, 2019, an “inadvertent clerical error” occurred. The total taxable value in GSTR-3B was incorrectly stated as Rs. 8,23,83,871.09/-, whereas GSTR-1 showed Rs. 8,46,81,924.41/-. Similarly, IGST figures also differed significantly, with GSTR-3B showing Rs. 2,24,72,258.31/- and GSTR-1 reflecting Rs. 34,347.02/-.
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