Gautam Pattnaik Vs Principal Commissioner of CT & GST (Orissa High Court)
Orissa High Court allowed a petitioner to rectify a clerical mistake in GSTR-3B where Input Tax Credit of ₹1,07,916.48 was incorrectly entered as ₹1,07,91,648. The Court directed the assessing authority to correct the error under Section 161 of the GST Act after verification of records.
Summary: In a significant ruling, the Orissa High Court has intervened in a GST matter, remitting the case of Gautam Pattnaik vs. Principal Commissioner of CT & GST to allow a taxpayer to rectify a clerical error in his self-assessment returns. The case centered on a dispute over a substantial demand raised by the tax authorities due to an incorrect claim of Input Tax Credit (ITC).
The petitioner, Gautam Pattnaik, was faced with an order from the Assistant Commissioner of State Tax, CT and GST Circle, Cuttack-I, which raised a tax demand of approximately ₹3.28 crore. This demand was a result of a discrepancy between the figures reported in his GSTR-2 and GSTR-3B returns for the tax period from April 2021 to March 2022. According to the petitioner, the discrepancy was not intentional but was a result of a “human error” made by a new staff member. The error involved an accidental omission of a decimal point while filing the GSTR-3B return for November 2021, leading to an ITC claim of ₹1,07,91,648 instead of the correct amount of ₹1,07,916.48.
