Satyam Auto Components Pvt. Ltd. Vs Union of India and others (Punjab and Haryana High Court)
In a huge relief for tax payers, Hon’ble Punjab and Haryana High Court while allowing the Writ of mandamus directed the Tax authorities to allow the petitioner to file correct details of GSTR-01 for the Month of December 2017 despite the fact that the last date for revising GSTR-1 got expired on 31.03.2019.
Cases relied upon:
- M/s Sun Dye Chem vs The Asst. Commissioner (ST) & Anr. (WP No.29676 of 2019) of Madras High Court
- M/s Shiva Jyoti Construction vs The Chairperson, Central Board of Excise and Custom & Ors. W.P.(C) No. 18217 of 2017 of Orissa High Court
Brief Facts:
- The petitioner a registered dealer engaged in the business of manufacturing auto parts and had supplied tools to SEZ unit in Tamil Nadu. The petitioner had made payment of IGST on the supplies made to it and filed GSTR-3B and GSTR-1 for the month of December 2017.
- Since the Petitioner made supplies to SEZ Unit on payment of IGST , therefore he was eligible for refund as the same is treated as zero rated supply as per Section 16 of IGST Act, 2017.
- The Petitioner applied for the refund for the month April-May 2019 in Form RFD-01A along with the Statement -4 as prescribed in Rule 89(2)(e) of Central GST Rules,2017.
- The Petitioner faced a technical issue while uploading Statement-4 on the common portal which was resolved by GST Help Desk by stating “The Petitioner had entered SEZ Invoices in Table 6A(Export) instead of Tables 4A,4B,4C,6C-B2B invoices in GSTR-1 due to which it was getting error in Form RFD-01-A”
- Since the last date for revising the GSTR-1 (Outward Supply Return) got expired on 31.03.2019, the petitioner could not get the refund without making correction in Form GSTR-1.
Submissions Of The Petitioner
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