Case Law Details
Shiva Jyoti Construction Vs The Chairperson, Central Board of Excise & Customs and others (Orissa High Court)
The Hon’ble Orissa High Court in the matter of M/s. Shiva Jyoti Construction v. The Chairperson, Central Board of Excise & Customs and others [W.P. (C) No. 18216 of 2017 dated January 12, 2023] permitted the assessee to rectify its Goods and Services Tax (“GST”) Returns filed for the months of September 2017 and March 2018, in order to claim Input Tax Credit (“ITC”) benefit by the recipient, wherein B2C was erroneously mentioned, instead of B2B. Held that, the assessee will be unnecessarily prejudiced if it is not allowed to avail the benefits of ITC.
Facts:
M/s Shiva Jyoti Construction (“the Petitioner”) has filed this petition seeking to permit them to rectify the GST Return filed for the months of September 2017 and March 2018, wherein the Petitioner had wrongly mentioned B2C instead of B2B while filing Form GSTR-1 due to which the recipient was unable to avail the ITC. The Petitioner was unaware of such error until January 21, 2020.
Thereafter, the Petitioner had made requests to the Revenue Department (“the Respondent”) to allow it to rectify the Form GSTR-1. The Respondent rejected the request of the Petitioner vide letters of rejection dated June 19, 2020 and September 23, 2020 (“the Impugned Letters”), on the ground that the last date of filing the return was March 31, 2019 and the last date of carrying out such rectification was April 13, 2019. Thus, the deadline for the rectification of errors in Form GSTR-1 had crossed.
Please become a Premium member. If you are already a Premium member, login here to access the full content.
Author Bio
