Case Law Details
Abdul Mannan Khan Vs Goods & Services Tax Council & Ors. (Calcutta High Court)
The case of the petitioner is that inadvertently a particular sale made to M/s. Bharat Exports was uploaded as unregistered sale though the said company was a registered company. Subsequently, in September 2019, that is, after 1½ years of the period concerned, M/s. Bharat Exports informed the petitioner that they were not getting credit of the input Tax Credit due to inadvertent mistake of the petitioner. The petitioner thereafter made an application seeking rectification of the GSTR-1 Form for the period of January 2018 to March 2018. This application was rejected on the ground that the period for making such an application expired at the end of September 2018 as per Section 37 of the West Bengal Goods and Services Tax Act, 2017.
It is to be noted that the Act does not provide any provision for appeal. Furthermore, there is no provision for condoning of such a delay.
Under these circumstances, I see no reason to interfere as the statute has provided a period of limitation for seeking rectification. The writ court cannot, by itself, condone such a limitation period. Condoning such delay would make the provision otiose and open the floodgates for similar cases.
FULL TEXT OF THE JUDGMENT/ORDER OF KOLKATA HIGH COURT
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