Vadehra Builders Pvt. Ltd. Vs Union of India & Anr. (Delhi High Court)
Considering the fact that the GST Department have not filed a reply despite grant of opportunity as early as on 16.09.2019, and the period for filing the annual return for the period in question would expire on 30.11.2019, we are inclined to grant interim relief as sought by the petitioner verbally. Therefore, subject to final outcome of the writ petition, we permit the petitioner to rectify the return in GSTR 1 Form for the period November, 2017 in respect of the six recipients noted in the tabulation hereinabove, by correcting their GSTIN Nos. The rectified Form shall be submitted by the petitioner within a week manually. The respondents shall verify the status before proceeding further in the matter in accordance with law.
FULL TEXT OF THE HIGH COURT ORDER / JUDGMENT
No reply has been filed by the respondents till date. Further time is sought by learned counsel for the respondents.
The submission of learned counsel for the petitioner is that the time limitation for filing the annual return is expiring on 30.11.2019 as per the date extended by the respondents themselves. He submits that the petitioner should, at least, be permitted to file a manually amended return in GSTR – 1 Form for the month of November, 2017. The submission is that the petitioner had sold paintings to the recipients whose particulars are enumerated in the table below :
