Court directed GSTN to allow the petitioner to rectify his entries in GSTR- 3B return which was submitted by the petitioner mistakenly on account of genuine bonafide human error

 

Observation of Hon’ble Gujarat High Court in the Matter of SCA No. 18157/2019 M/s. Deepak Print Vs. UOI :

 

Court directed GSTN to allow the petitioner to rectify his entries in GSTR- 3b return which was submitted by the petitioner mistakenly on account of genuine bonafide human error and also allowed prayer ‘C’ in the petition* which reads as:-

 

Prayer Clause ‘C’:-

 

To issue any appropriate writ, order, or direction to the respondents to modify the conditions and rules mentioned in the Annexure A (Circular No. 26/26/2017 dated 29.12.2017) by which a registered person can edit any error if occurred during submitting/offsetting the ITC and before filing of the GSTR-3b return

 

The Hon’ble Gujarat High Court further gave relief to the petitioners from the late fee charged till date on account of present issue and took the strict view on account of hardships being faced by the petitioner by stating that “We hope that the writ applicants will not have to come again to this Hon’ble Court on account of any other technicalities that the department is in the habit of raising, and thereby giving result to unnecessary litigation”

 

This judgement will surely be a boon & blessings for all the registered person in GST who on account of technical problems in GSTN are being burdened with unwanted litigations.

 

The complete order is attached herewith.

Attachments area

 

GJHC240666432019-11