{"id":8575,"date":"2023-01-16T05:01:47","date_gmt":"2023-01-16T05:01:47","guid":{"rendered":"https:\/\/www.klickongstworld.com\/blog\/?p=8575"},"modified":"2023-01-16T05:20:29","modified_gmt":"2023-01-16T05:20:29","slug":"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","status":"publish","type":"post","link":"https:\/\/www.klickongstworld.com\/blog\/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\/","title":{"rendered":"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."},"content":{"rendered":"<p align=\"justify\">The Honble  Karnataka High Court&nbsp;has allowed the assessee to rectify the errors  committed in&nbsp;<strong>Form GSTR-1<\/strong> at the time of filing of Forms and  submitting GST Returns.<\/p>\n<p align=\"justify\">  1. Petitioner : <strong>M\/S WIPRO LIMITED INDIA<\/strong><\/p>\n<p align=\"justify\">2. Respondents : <\/p>\n<div align=\"justify\">\n<ul>\n<li><strong>THE ASSISTANT COMMISSIONER OF CENTRAL TAXES<\/strong><\/li>\n<li><strong>THE  GOODS AND SERVICES TAX COUNCIL<\/strong> <\/li>\n<li><strong>UNION OF INDIA<\/strong><\/li>\n<li><strong>THE STATE OF KARNATAKA<\/strong><\/li>\n<li><strong>M\/S. ABB GLOBAL INDUSTRIES AND SERVICES PRIVATE LIMITED<\/strong><\/li>\n<\/ul>\n<\/div>\n<p align=\"justify\">3. Appeal Type\/ No. : <strong>WP 16175\/2022  (KAHC010364472022)<\/strong><\/p>\n<p align=\"justify\">4. CORAM : HON&#8217;BLE  MR. JUSTICE <strong>S.R.KRISHNA KUMAR<\/strong><\/p>\n<p align=\"justify\">5. Council For Petitioners : <strong>PRASHANTH SABARISH SHIVADASS<\/strong><\/p>\n<p align=\"justify\">6. Council For Respondent :<\/p>\n<div align=\"justify\">\n<ul>\n<li>\n<div align=\"left\"><strong>SRI.  JEEVAN.J.NEERALGI., ADVOCATE FOR R-1 TO R-3<\/strong><\/div>\n<\/li>\n<li>\n<div align=\"left\"><strong>SRI. HEMA KUMAR., AGA FOR R-4<\/strong><\/div>\n<\/li>\n<li>\n<div align=\"left\"><strong>SRI. SANDEEP HUILGOL, ADVOCATE FOR R-5<\/strong><\/div>\n<\/li>\n<\/ul>\n<\/div>\n<p align=\"justify\">7. Date of pronouncement : 06.01.2023<\/p>\n<p align=\"justify\"><strong>8. Facts:<\/strong><\/p>\n<p align=\"justify\">M\/s Wipro Limited  India (&#8220;<strong>the Petitioner<\/strong>&#8220;) while making supplies to the 5th respondent &#8211; 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. <\/p>\n<p align=\"justify\">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.<\/p>\n<p align=\"justify\">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. <\/p>\n<p align=\"justify\"><strong>9. Nature of  Issue :&nbsp;<\/strong>Rectification of the errors committed in&nbsp;<strong>Form GSTR-1<\/strong> at the time of filing of Forms and submitting GST Returns <\/p>\n<p align=\"justify\"><strong>10. Industry  :&nbsp;<\/strong>Not industry specific<\/p>\n<p align=\"justify\"><strong>11.  Order :&nbsp;<\/strong>The Hon&#8217;ble Karnataka High Court  in&nbsp;<strong><em>Writ Petition No. 16175 of 2022 (T-Res)&nbsp;<\/em><\/strong>held as  under:<\/p>\n<div align=\"justify\">\n<ul type=\"square\">\n<li>The Circular contemplates       rectification of the bonafide and inadvertent mistakes committed by the       persons at the time of filing of Forms and submitting Returns, <\/li>\n<\/ul>\n<ul type=\"square\">\n<li>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. <\/li>\n<\/ul>\n<ul type=\"square\">\n<li>It would be just       and proper to dispose of this petition directing the respondents 1 to 3 &#8211; 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. <\/li>\n<\/ul>\n<ul type=\"square\">\n<li>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. <\/li>\n<\/ul>\n<\/div>\n<p><\/p>\n<p align=\"justify\"><strong>12. In favour  of :<\/strong>&nbsp;Petitioner<\/p>\n<p align=\"justify\"><strong>13. Case Law  References :&nbsp;<\/strong>N.A.<\/p>\n<p align=\"justify\"><strong>14. Relevant  Act\/ Rules\/ Forms :&nbsp;<\/strong><\/p>\n<div align=\"justify\">\n<ul>\n<li>ARTICLES 226 AND 227 OF THE CONSTITUTION OF  INDIA<\/li>\n<li>    SECTION 16(4) OF THE  CGST ACT<\/li>\n<li>    Circular  No.183\/15\/2022-GST dated 27.12.2022<\/li>\n<\/ul>\n<\/div>\n<p><br\/,\n\n\n<p align=\"justify\"><strong>15. Database  Citation<\/strong>&nbsp;:&nbsp; <a href=\"https:\/\/klickongstworld.com\/uploads\/judgement\/high%20court\/1673845747.pdf\">HC-GW-2-2023-KT<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>2022\/08\/karnataka-high-court.jpg<\/p>\n","protected":false},"author":1,"featured_media":8052,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[5],"tags":[],"_links":{"self":[{"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/posts\/8575"}],"collection":[{"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/comments?post=8575"}],"version-history":[{"count":6,"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/posts\/8575\/revisions"}],"predecessor-version":[{"id":8582,"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/posts\/8575\/revisions\/8582"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/media\/8052"}],"wp:attachment":[{"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/media?parent=8575"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/categories?post=8575"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/tags?post=8575"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}