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GST – Auto-populate – GSTR-9 does not allow correction of mistakes made while filing monthly returns – no prohibition in law but system is overriding the law – Petitions adjourned: HC

2019-TIOL-2043-HC-MUM-GST

IN THE HIGH COURT OF BOMBAY

Writ Petition No. 2220 of 2019
Writ Petition No. 2221 of 2019
Writ Petition No. 2223 of 2019
Writ Petition No. 2224 of 2019

MANEKIA NETWORKS LLP
KAYMAN AND STAR NETWORKS LLP
CONNORS TOBACCONIST LLP
KINGS TOBACCONIST LLP

Vs

UNION OF INDIA & ORS

M S Sanklecha & Nitin Jamdar, JJ

Dated: August 29, 2019

Appellant Rep. by: Mr. Bharat Raichandani
Respondent Rep. by: Mrs. Jyoti Chavan, AGP, Mr. Pradeep S. Jetly a/w Mr. Jitendra B. Mishra

GST – Petitioner’s grievance is that due to human errors the credit taken and utilized was not correctly reflected in the monthly returns i.e. GSTR-1, GSTR-2A and GSTR-3B filed under the CGST Act, 2017; that when the petitioner sought to file its annual returns under GSTR-9 and correct the mistakes which had occurred due to human error in the earlier return, it was unable to do so as the system being auto populated did not permit such corrections; that there is no provision provided under the Act to rectify the return which has been filed even if the human error has been committed; that in the absence of any such prohibition in law, the system is overriding the law; that the petitioner’s representation to the Authorities to either amend its monthly returns or annual returns have remain unanswered – Counsel for Respondent Revenue seeks time to take instructions – petitions adjourned to 5 th September 2019: High Court

Petition adjourned

JUDGEMENT

1. The grievance made in this group of petitions is that due to human errors the credit taken and utilized was not correctly reflected in the monthly returns i.e. GSTR-1, GSTR-2A and GSTR-3B filed under the Central Goods and Services Tax Act. At the time when the petitioner sought to file its annual returns under GSTR-9 and correct the mistakes which had occurred due to human error in the earlier return, it was unable to do so as the system being auto populated did not permit such corrections.

2. Mr. Raichandani, learned Counsel appearing in support of the petition further submits that there is no provision provided under the Act to rectify the return which has been filed even if the human error has been committed. Thus, it is submitted that in the absence of any such prohibition in law, the system is overriding the law. It is further submitted that the petitioner’s representation to the Authorities to either amend its monthly returns or annual returns have remain unanswered.

3. Mr. Mishra, learned Counsel appearing for the respondent seeks time to take instructions. He particularly states that he would take instructions as to the Authority who would deal with such applications / representations made by the petitioner. He would also inform us the time period within which it would consider the application, keeping in mind the provisions of law.

4. At the request of Mr. Mishra, these petitions are adjourned to 5th September, 2019.

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