Case Law Details
Sidhi Durga Agro & Automobiles Vs GST Council (Orissa High Court)
In a recent ruling, the Orissa High Court addressed the issue of inadvertent errors in GST filings, specifically focusing on cases where input under IGST was wrongly claimed under CGST and SGST. This judgment, delivered in the case of Sidhi Durga Agro & Automobiles Vs GST Council, provides relief for taxpayers facing such discrepancies.
Analysis
The petitioner in this case sought direction from the court to rectify errors in Form GSTR-3B for the period 2018-19. The error, highlighted in Annexure-1 of the form, led to a notice being issued to the petitioner by the tax authorities. The petitioner, upon realizing the mistake, submitted a reply in Form GST ASMT 11, explaining that the input under IGST had been erroneously claimed under CGST and SGST, necessitating a correction.
The court, after hearing arguments from both the petitioner and the revenue authorities, directed the latter to consider the petitioner’s reply in form GST ASMT 11. The court emphasized affording the petitioner an opportunity for a hearing. If the authorities find merit in the petitioner’s contention, they are instructed to permit the necessary corrections in accordance with the law.
This judgment underscores the court’s recognition of inadvertent errors in GST filings and the importance of providing taxpayers with a fair opportunity to rectify such mistakes. It emphasizes the principle of natural justice and the need for a balanced approach in tax administration.
Conclusion
The Orissa High Court’s decision in the case of Sidhi Durga Agro & Automobiles Vs GST Council sets a precedent for addressing inadvertent errors in GST filings. By allowing taxpayers the opportunity to rectify mistakes, the court upholds the principles of fairness and justice in tax administration. This ruling serves as a reminder of the importance of procedural fairness and the need for authorities to consider the circumstances of each case before taking action.
FULL TEXT OF THE JUDGMENT/ORDER OF ORISSA HIGH COURT
This matter is taken up by hybrid mode.
2. Heard Mr. S.A. Mohanty, learned counsel appearing for the petitioner, Mr. S. Mishra, learned Standing Counsel appearing for Revenue and Mr. A. Kedia, learned Jr. Standing Counsel (Central).
3. The petitioner has filed this writ petition seeking direction to the opposite parties to allow him to make necessary correction in the Form GSTR-3B for the period 2018-19 by online or off-line, by opening the GST Portal for limited period or to allow the petitioner to make such correction through manual mode within a stipulated period.
4. Mr. S.A. Mohanty, learned counsel for the petitioner contended that due to inadvertent error in Form GSTR-3B under Annexure- 1, it resulted discrepancy in the Form GSTR 3B return and accordingly, the petitioner was issued with notice in GST ASMT- 10 on 08.12.2023 by opposite party no.5. On the said date the petitioner came to know about the error and accordingly the petitioner filed its reply in Form GST ASMT 11 by contending therein that the input under IGST has been wrongly claimed under CGST and SGST which is required to be deducted from CGST and SGST and added into IGST. He further contended that the petitioner wants to make necessary correction and as such, the reply in form GST ASMT 11 is still pending before the authority and no decision has been taken thereon.
5. Having heard learned counsel for the parties, this Court disposes of the writ petition directing the opposite parties to take a decision on the reply submitted by the petitioner in form GST ASMT 11 by affording opportunity of hearing to the petitioner. In the event the authorities are satisfied with the contention raised by the petitioner, then the petitioner may be permitted to make necessary correction in accordance with law.
6. With the above observation and direction, the writ petition stands disposed of.
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