Bombay High Court allowed the supplier to correct the GSTIN of the buyer in its GSTR-1 for FY 2018-19 so that buyer can avail ITC. 

 

ITC is one of the most litigated issued under GST. Here is an important case before Bombay High Court as under:

Title:  RAILROAD LOGISTICS INDIA PVT. LTD. vs. THE UNION OF INDIA
Court: Bombay High Court
Citation: WRIT PETITION (L) NO. 2429 OF 2021
Dated: 15-Jan-2024

In this case, Bombay High Court allowed the supplier to correct the GSTIN of the buyer in its GSTR-1 for FY 2018-19 so that buyer can avail ITC.

Let us have a short overview of the case:

Facts of the Case
• Petitioner made an error in their GSTR-1 form for the financial year 2018-19 by using the wrong GST number for their client.

• On November 10, 2020, the client received an intimation regarding a mismatch in GSTR-2A and GSTR-3B.

• The Petitioner sought permission from GST authorities to amend the GSTR-1 form but received no response, leading to the filing of the petition.

The issue before the Hon’ble High Court was whether the Petitioner should be allowed to amend the GSTR-1 form for the financial year 2018-19 to correct an inadvertent error.

The Petitioner argued that Section 42 and 43 of the CGST Act do not restrict the correction of inadvertent errors. The amendment would not result in any revenue loss to the government.

As against this, the Respondent acknowledged the error was inadvertent and stated the decision should align with similar cases.

Considering the totality of the case, the High Court of Bombay directed the Respondent to allow the Petitioner to amend and rectify the GSTR-1 form for the financial year 2018-19, either online or manually, within four weeks.

The copy of the order is as under:

Railroad Logistics India Pvt Ltd Vs Union of India Ors Bombay High Court (1)