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Case Law Details

Case Name : Chintamaniswar Constructions Pvt. Ltd. Vs Chairperson, Central Board of Indirect Taxes & Others (Orissa High Court)
Appeal Number : W.P.(C) No. 35262 of 2022
Date of Judgement/Order : 01/07/2024
Related Assessment Year :
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Chintamaniswar Constructions Pvt. Ltd. Vs Chairperson, Central Board of Indirect Taxes & Others (Orissa High Court)

Here the petitioner had filed GSTR-1 for certain months pertaining to FY 2020-21 & FY 2021-22 wrongly. Petitioner being M/s. Chintamaniswar Constructions Pvt. Ltd was rendering supply to M/s. The Odisha Police Housing and Welfare Corporation Ltd. and was required to file GSTR-1. Instead of filing the invoices as B2B invoices in Table No 4, the petitioner mistakenly showed those bills in Table No  7 of GSTR-1 as B2C invoices.

The concern was raised by the recipient on Aug-22 as he was not able to take the ITC for the above mentioned invoices. From thereafter the petitioner has been making requests to the Department to permit him to correct the GSTR-1 .

As the petitioner did not got any suitable relief from the department, therefore the petitioner has filed the writ petition before the Hon’ble Orissa High court. The court permits the Petitioner to resubmit the corrected Form-GSTR-1 from B2C to B2B for the aforementioned periods of FY 2020-21 and FY 2021-22 as there will be no loss incurred/caused to the department.

FULL TEXT OF THE JUDGMENT/ORDER OF ORISSA HIGH COURT

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