NIL GST Return Filed Due to Inadvertent Error: Taxpayer’s Reply Not Considered, HC Directs Fresh Order

Lids Advertisers Vs Deputy State Tax Officer (Kerala High Court)

Lids Advertisers, a petitioner under the Central Goods and Services Tax (CGST) and State Goods and Services Tax (SGST) Acts of 2017, filed their GSTR-3B returns for December 2017, January to March 2018, and April 2018 to March 2019 as ‘NIL’. This error occurred due to a mistake by their accountant. Despite this, the petitioner asserted that they had paid the necessary taxes for these periods on time, as evidenced by provided receipts and chalans. However, the Deputy State Tax Officer (the respondent) issued orders (Exts.P10 and P11) demanding significant sums, including interest for the alleged late payment of taxes for the fiscal years 2017-18 and 2018-19.

Petitioner’s Claim:

• The petitioner contended that they had paid the taxes within the stipulated time under Section 39(7) of the Act, substantiated by Ext.P2 series of payment receipts and Ext.P3 series of chalans.

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