GST: Selected wrong year while making a payment through Form DRC-03?
Here’s a relevant case law to help you out in case of GST payment wherein you have selected the wrong year while making a payment through Form DRC-03.
Let us have a Short Overview of one case before Court wherein the taxpayer had mistakenly selected F.Y. 2019-20 instead of F.Y. 2018-19 while making payment of ₹3.51cr through Form DRC-03.
The honourable HC held –
When mistakes are found to be bonafide, and the taxpayer has taken immediate steps to rectify such errors, they should not be penalised or imposed with an exorbitant amount, which is otherwise not liable to be paid.
Such imposition will not have the backing of Article 265 of the Constitution of India. As noted earlier, if the intimation in DRC-03 contained a bonafide error in the financial year mentioned therein, and if there was in fact no such liability for the said financial year, it was always open to the proper officer to have rejected the said application immediately, which would have enabled the taxpayer to identify the mistake and correct it.
Until the issuance of notice under section 73 of the CGST, the statute permits the petitioner to correct such bonafide errors by a self-verification of the assessment and payment of liability.
The Copy Of the order is as under:
