Veeran Mehhta v. Deputy Commercial Tax Officer and Deputy State Tax Officer (Madras High Court)
GST Authority must consider rectification application of Assessee due to inadvertent error made in Form GSTR-1
Summary: In the case of Veeran Mehhta v. Deputy Commercial Tax Officer and Deputy State Tax Officer (Madras High Court, Writ Petition No. 15789 of 2024), the Madras High Court addressed an issue where the petitioner, Veeran Mehhta, inadvertently filed Form GSTR-1 for the incorrect assessment period, leading to a tax liability dispute. Mehhta had correctly filed Form GSTR-3B for January 2018-2019, reflecting the accurate taxable value of IGST. However, the belated Form GSTR-1 was mistakenly submitted for July 2019-2020 instead of January 2018-2019, resulting in an erroneous order dated January 22, 2024, from the tax authorities. The petitioner filed a rectification petition on June 1, 2024, but faced recovery threats based on the erroneous order. The Court, noting the consistency in IGST values across the two documents, directed that no recovery or coercive actions be taken until the rectification petition was resolved. The Court further instructed the tax authorities to address the rectification petition within three months, ensuring the petitioner’s concerns were properly considered before any further actions.
