Y. B. Constructions Pvt. Ltd. Vs Union of India (Orissa High Court)
The Hon’ble Orissa High Court in M/s. Y. B. Constructions Pvt. Ltd. v. Union of India and others [W.P.(C) No.12232 of 2021 dated February 22, 2023] has permitted the assessee to rectify the error of mentioning B2C instead of B2B in Form GSTR-1 at the time of filing of returns, holding that the assessee would be prejudiced if it is not allowed to avail the benefits of Input Tax Credit (“ITC”). Directed the Respondent to receive the corrected Form GSTR-1 manually and upload the details on the web portal within 4 weeks.
Facts:
M/s. Y. B. Constructions Pvt. Ltd. (“the Petitioner”) had committed a mistake while filing the GST Return under Form GSTR-1 for the period 2017-18 dated October 16, 2017 and November 25, 2017 and for the period 2018-19 dated January 30, 2018 and March 30, 2019, wherein, B2C instead of B2B was mentioned. The Petitioner sought to correct the error in order to receive the ITC benefit from the principal contractor. The last date for rectifying the return was April 13, 2019. The Revenue Department (“the Respondent”) stated that once the deadline for rectification of the Forms was crossed, then no further indulgence would be granted to the Petitioner.
Being aggrieved, this Petition has been filed.
The Petitioner contended that the error came to be noticed when the principal contractor held up the legitimate running bill amount of the Petitioner by informing it about the above error and thereafter it has been making requests to the Respondent to permit it to make the corrections.
Issue:
Whether the Petitioner be allowed to rectify the error committed in Form GSTR-1?
Held:
The Hon’ble Orrisa High Court in W.P.(C) No.12232 of 2021 held as under:
