Assessee’s request to amend/rectify Form GSTR-1 could not be rejected if wrong GSTIN mentioned inadvertently even if earlier periods
The Hon’ble Bombay High in the case of Star Engineers (I) (P.) Ltd. v. Union of India [WRIT PETITION NO.15368 OF 2023]
👉 Issue
✔️During the financial year 2021-22, the petitioner (assessee) mistakenly reported the GSTIN of third-party vendors instead of the correct GSTIN belonging to ‘XYZ’ (presumably another entity) in Form GSTR-1 for the months of July 2021, November 2021, and January 2022. This resulted in ‘XYZ’ being unable to claim Input Tax Credit (ITC) for the invoices, leading to a reduction in the payment amount by ‘XYZ.’
✔️Rectification Request and Rejection The petitioner acknowledged the error and sought approval to rectify the mistake in Form GSTR-1.
✔️ However, the Deputy Commissioner rejected the request, citing that the matter was time-barred.
👉TheHon’ble High Court Judgement
✔️Theerrors made by the petitioner were inadvertent and made in good faith, without any intention to gain illegally. Consequently, the court directed the respondent authorities to allow the petitioner to amend/rectify Form GSTR-1 for the relevant period, either through online or manual means, within a four-week period.
Share this content: