Case Law Details

Case Name : M/s Neelkamal Enterprises Pvt. Ltd. Vs. Union of India & others (Punjab & Haryana High Court)
Appeal Number : CWP No. 2165 of 2019
Date of Judgement/Order : 19/09/2019
Related Assessment Year :
Courts : All High Courts (6001) Punjab and Haryana HC (288)

M/s. Neelkamal Enterprises Pvt. Ltd. Vs. Union of India & others (Punjab & Haryana High Court)

Petitioner-Assessee has to file his annual return for the Assessment Year 2017-18 by 31.8.2019 under the CGST and HGST. However, it is handicapped on account of inadvertent mistakes/errors having occurred while filing statutory fowls GSTR-1 and GSTR-3B, which can be corrected in view of legal provisions, however, same are not being accepted by official portal of the department. The prayer is thus for either permitting the submission of annual return in the manual form or permitting the correction of original mistakes in the statutory forms concerned on the GST portal by granting permission.

The learned counsel for respondents state that last date for filing of return for the Assessment Year 2017 18 has been extended from 31.8.2019 to 30.11.2019. They state that in the meanwhile, petitioner can get its records examined with regard to alleged inadvertent mistakes/errors in filing of statutory forms GSTR-1 and GSTR-3B, so as to enable the filing of correct annual return.

It is conceded that on examination of record, the claim of the petitioner, as canvassed in the petition, has been found to be correct. The next step would be permitting the correction of the GST returns already uploaded, based on the report submitted by respondent No.5, which has to be now permitted by respondent No.2.

Counsel for respondent No.2 undertakes to take the necessary action before the next date of hearing.

Adjourned to 23.10.2019.

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