Case Law Details
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 :
| S. No. | Recipient | GSTIN | Invoice no./
date |
Place of supply | Amount including tax@ 12% |
| 1. | Prime
Intergloble Pvt. Ltd. |
07AAHCP5013AIZZ | 45/7.11.2017 | Delhi | 201600/- |
| 2. | Container Movement (Bombay) Transport Pvt. Ltd. | 27AAACC2891C2ZW | 46/7.11.2017 | Maharashtra | 3617600/- |
| 3. | Secure Giving-Mumbai | 27ABDFS9242A1ZB | 53/28.11.2017 | Maharashtra | 11200/- |
| 4. | Shrine Empire Gallery Pvt. Ltd. | 07AAMCS9497A1ZV | 54/28.11.2017 | Delhi | 13440000/- |
| 5. | Secure Giving- Delhi |
07ABDFS9242A1ZD | 57/30.11.2017 | Delhi | 358400/- |
| 6. | Vadehra Builders Pvt. Ltd. Dehradun |
07AAACV0694C1ZJ | 2/22.11.2017 | Dehradun | 122178/- |
The total input tax credit against the above supplies worked out to Rs.19,07,437/-. However, on account of an inadvertent mistake, the particulars of the GSTIN were wrongly filled up, which are as follows:
| S.No. | Receiver’s Name | GSTIN | Invoice no./ date | Place of
supply |
Amount including tax @ 12% |
| 1. | Mohan Exports (India) Pvt. Ltd. |
07AAACM4168J1ZC | 45/7.11.2017 | Delhi | 201600/- |
| 2. | Mohan Exports (India) Pvt. Ltd |
07AAACM4168J1ZC | 46/7.11.2017 | Maharashtra | 3617600/- |
| 3. | SSN Investment (Delhi) Pvt. Ltd. | 07AAMCS6197D1ZY | 53/28.11.2017 | Maharashtra | 11200/- |
| 4. | Rockman Industries Ltd. | 07AAACR7866E2Z6 | 54/28.11.2017 | Delhi | 13440000/- |
| 5. | K.H. Securities Pvt. Ltd. | 27AACCK2327B1Z2 | 57/30.11.2017 | Delhi | 358400/- |
| 6. | Jetair Pvt. Ltd. | 07AAACJO121C2ZG | 2/22.11.2017 | Dehradun | 122178/- |
On account of the aforesaid mistake, which could not be discovered due to the omission of the respondent in activating the GSTR 2 Form, the genuine recipients who have actually paid the tax could be deprived of the tax credit for the same.
Our attention has been drawn to the order passed by the High Court of Andhara Pradesh at Amaravati in M/s Panduranga Stone Crushers v. Union of India and Others., I.A. No. 01/2019 in W.P. 8662/2019 taxguru.in, wherein in similar circumstances, the Court permitted the petitioner to rectify the GSTR-3B statements for the months of August and December, 2017 and January and February, 2018 subject to the outcome of the writ petition. It was made clear that if the petitioner submits a rectified statement for the said purpose, the respondents shall process the same in accordance with the procedure established by law.
Considering the fact that the respondents 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.
The respondents may file their counter-affidavit within 8 weeks. Rejoinder be filed before the next date of hearing.
List on 08.05.2020.
Dasti.
