Case Law Details
Jabil Circuit India Private Limited Vs Union of India (Bombay High Court)
The Hon’ble High Court directed to consider the request of the assessee in light of the ruling of the Madras High court in Pentacle Plant Machineries Pvt. Ltd. v/s. GST Council Secretariat – and Sun Dye Chem v/s. Assistant Commissioner
The petitioner made inadvertent errors in GSTR-1 form wherein GSTN number of the recipient of goods was mentioned incorrectly. Leading to denial of credit to the recipient. Time limit for rectification expired. Supplier made representations, however, remained unanswered. The Hon’ble High Court directed to consider the request of the assessee in light of the ruling of the Madras High court in Pentacle Plant Machineries Pvt. Ltd. v/s. GST Council Secretariat – 2021-TIOL-604-HC-MAD-GST and Sun Dye Chem v/s. Assistant Commissioner – 2020-TIOL-1858-HC-MADGST. It may assist similarly placed litigants.
FULL TEXT OF THE JUDGMENT/ORDER OF BOMBAY HIGH COURT
1. Rule. Mr.Mishra, learned counsel for the respondent nos.1, 2, 3 and 5 waives service. Ms.Solunke, learned AGP for the respondent no.4 waives service. By consent of parties, the petition is heard finally.
2. By this petition filed under Article 226 of the Constitution of India, the petitioner seeks an order and direction against the respondent nos. 2 and 3 to allow the petitioner to rectify inadvertent mistake in mentioning incorrect place of supply 33 – Tamil Nadu in stead of 34 – Puduchery in Form GSTR1 for the period from February, 2018 to June, 2018 and October 2018.
3. This Court in an identical matter passed an order in Writ Petition No. 1174 of 2022 filed by Mahale Anand Thermal vs. Union of India & Ors. and has directed the authority to consider the representation made by the petitioner. In this case, the representations are made by the petitioner on 8th July, 2021 and 20th July, 2021. The said representations are still pending.
4. We direct the respondent no.4 to decide those representations within eight weeks from today in accordance with law after considering the judgment of the Madras High Court in case of Pentacle Plant Machineries Pvt. Ltd. v/s. GST Council Secretariat, 2021-TIOL-604-HC-MAD-GST and applicability of the Circular bearing no. 26/26/2017 GST dated 29th December, 2017. The order that would be passed by the respondent no.4 shall be communicated to the petitioner within one week from the date of passing the order. If the representations made by the petitioner are allowed, the respondent no.4 shall permit the petitioner to carry out rectification in the GSTR-1 in question within one week from the date of the said order. If the order is adverse, the petitioner would be at liberty to file appropriate proceedings.
5. Writ Petition is allowed in aforesaid terms. Rule is made absolute accordingly. There shall be no order as to costs.
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