Case Law Details
Yokohama India Private Limited Vs State of Telangana (Telangana High Court)
Telengana High Court held that statute has introduced limitation under section 39(9) of the Central Goods and Services Tax Act, 2017 to rectify omission/ error in GSTR-1 return and accordingly assessee cannot be permitted to carry out rectification beyond the statutorily prescribed period.
Facts-
Vide the present writ petition under Article 226 of the Constitution of India, petitioner seeks a direction to the respondents to allow amendments in the GSTR- 1 form filed for the period January, 2018 to August, 2018 so as to correctly reflect the input tax credit as well as the output tax liability of the petitioner.
The petitioner submits that in the said GSTR-1 the details of the distributor were wrongly mentioned. It was a bona fide mistake whereby the name of the distributor was mentioned as M/s. Hyderabad Service Station instead of M/s. Bade Miyan Wheels. Because of the aforesaid error, the distributor – M/s. Bade Miyan Wheels, is not able to utilise the input tax credit for the said purpose which is being reflected in the GSTR-2A forms of M/s. Hyderabad Service Station. Because of the above, the distributor had not paid amount due to the petitioner equivalent to the input tax credit because of the wrong entity which would be to the tune of Rs.11,68,456.00.
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