The Honble Karnataka High Court has allowed the assessee to rectify the errors committed in Form GSTR-1 at the time of filing of Forms and submitting GST Returns.
The Honble Karnataka High Court has allowed the assessee to rectify the errors committed in Form GSTR-1 at the time of filing of Forms and submitting GST Returns.
1. Petitioner : M/S WIPRO LIMITED INDIA
2. Respondents :
- THE ASSISTANT COMMISSIONER OF CENTRAL TAXES
- THE GOODS AND SERVICES TAX COUNCIL
- UNION OF INDIA
- THE STATE OF KARNATAKA
- M/S. ABB GLOBAL INDUSTRIES AND SERVICES PRIVATE LIMITED
3. Appeal Type/ No. : WP 16175/2022 (KAHC010364472022)
4. CORAM : HON’BLE MR. JUSTICE S.R.KRISHNA KUMAR
5. Council For Petitioners : PRASHANTH SABARISH SHIVADASS
6. Council For Respondent :
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SRI. JEEVAN.J.NEERALGI., ADVOCATE FOR R-1 TO R-3
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SRI. HEMA KUMAR., AGA FOR R-4
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SRI. SANDEEP HUILGOL, ADVOCATE FOR R-5
7. Date of pronouncement : 06.01.2023
8. Facts:
M/s Wipro Limited India (“the Petitioner“) while making supplies to the 5th respondent – M/s. ABB Global Industries and Services Private Limited, the GSTIN Number mentioned in the Invoices has been incorrectly shown as that of ABB India Limited, which is a completely different and independent juristic and legal entity from the 5th respondent herein.
This petition has been filed to allow the petitioner access to the GST portal in order to the rectify form GSTR-1 uploaded between FY 2017-18 and 2018-19 with respect to those invoices issued to the Recipient so as to enable the recipient to take credit of the tax paid by the petitioner notwithstanding the time limit prescribed in Section 16(4) of the CGST Act.
learned Senior counsel for the petitioner invites attention to the Circular bearing No.183/15/2022-GST dated 27.12.2022 in order to point out that the petitioner as well as the 5th respondent would be entitled to the benefit of the directions issued in the said Circular with regard to the errors committed in the Invoices and the relevant forms of both the petitioner and 5th respondent and as such, the present petition deserves to be disposed of in terms of the said Circular.
9. Nature of Issue : Rectification of the errors committed in Form GSTR-1 at the time of filing of Forms and submitting GST Returns
10. Industry : Not industry specific
11. Order : The Hon’ble Karnataka High Court in Writ Petition No. 16175 of 2022 (T-Res) held as under:
- The Circular contemplates rectification of the bonafide and inadvertent mistakes committed by the persons at the time of filing of Forms and submitting Returns,
- The error committed by the petitioner in showing the wrong GSTIN number in the Invoices which was carried forward in the relevant Forms as that of ABB India Limited instead of the 5th respondent i.e., M/s.ABB Global Industries and Services Private Limited, is clearly a bonafide error, which has occurred due to bonafide reasons, unavoidable circumstances, sufficient cause and consequently, the aforesaid Circular would be directly and squarely applicable to the facts of the instant case.
- It would be just and proper to dispose of this petition directing the respondents 1 to 3 – revenue to follow the procedure prescribed in the Circular and apply the said Circular to the facts of the instant case of the petitioner, 5th respondent and their transactions for the years 2017-18, 2018-19 and 2019-20.
- The Circular refers only to the years 2017-18 and 2018-19, since there are identical errors committed by the petitioner not only in respect of the assessment years 2017-18 and 2018-19 but also in relation to the assessment year 2019-20 also, the petitioner would be entitled to the benefit of the Circular for the year 2019-20 also.
12. In favour of : Petitioner
13. Case Law References : N.A.
14. Relevant Act/ Rules/ Forms :
- ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA
- SECTION 16(4) OF THE CGST ACT
- Circular No.183/15/2022-GST dated 27.12.2022
15. Database Citation : HC-GW-2-2023-KT
