Nivriya India Private Limited Vs Assistant Commissioner of State Tax (Calcutta High Court)
Calcutta High Court has directed tax authorities to permit Nivriya India Private Limited to manually rectify its Goods and Services Tax Return (GSTR-1) for the months of October and November 2022. The court’s order addresses an inadvertent error where the company incorrectly marked five export invoices as “without payment of Integrated Goods and Services Tax (IGST)” instead of “with payment of IGST,” despite having paid the tax.
The ruling, issued by a single bench, emphasizes that assessees should not be denied legitimate tax credit due to genuine human error, especially when the tax portal lacks a mechanism for such corrections. The decision aligns with previous judgments from various High Courts on similar issues.
Background of the Petition
Nivriya India Private Limited, a company involved in the supply of minerals and allied products, engaged in routine export activities. For five specific export invoices from October and November 2022, the company inadvertently entered incorrect details while filing Form GSTR-1. While other required details were accurate, and the corresponding Form GSTR-3B correctly reflected the IGST payment, the GSTR-1 submissions erroneously indicated “without payment of IGST.” The company stated this error was not discovered until a later stage.
