Placing restrictions in the number of times GST return can be revised is not in accordance with the provisions of Law. This is reiterated by Delhi High Court in a recent pronouncement.
There are various procedures in the GST Act as well as in the Income Tax Act which operates not in accordance with the basic provisions of the Act. The present pronouncement is a perfect analysis of the legal provision and necessity for its synchronisation with the procedure thereof.
Delhi High Court in the case of SALES TAX BAR ASSOCIATION Vs UNION OF INDIA & ORS vide W.P.(C) 9575/2017 & CM No.38987/2017 as held that section 37 and section 39(9) r.w. rule Rule 71 – sub-rules (2) and (3) nowhere prescribed number to times tax payer can rectify their GST Return.
Court while deciding issue has observed that this Court is of the prima facie opinion that placing a quantitative cap over a specified period may not be permissible.
GSTN portal allow rectification of any mistake while filing GSTR 1 in subsequent month only that too only one time rectification cane be carried out and in case tax payer wants to rectify again GSTN don’t allow it to be rectify 2nd time.
This genuine issue facing by many tax payer. Hon’ble Delhi High court has passed welcome decision in this regards.