Madras High Court GST Rectification: Resolve Form GSTR-1

Madras High Court Orders GST Authority to Address Assessee’s Rectification Application Due to Form GSTR-1 Error

By: Admin | August 21, 2024 | Categories: Important Pronouncements | 4 Min Read

The Madras High Court, in Veeran Mehhta v. Deputy Commercial Tax Officer and Deputy State Tax Officer [Writ Petition No. 15789 of 2024 dated June 25, 2024], has directed the GST authority to address an error related to Form GSTR-1. The Court ruled that the GST authority must halt any recovery or coercive actions until they resolve the rectification petition filed by the assessee.

Case Details

Veeran Mehhta, the Petitioner, correctly filed Form GSTR-3B for January 2018-19, reporting an IGST value of Rs. 4,17,577/-. However, when filing a belated Form GSTR-1 for January 2019, Mehhta mistakenly submitted the return for July 2019. This mistake led to the issuance of an order by the Deputy Commercial Tax Officer and Deputy State Tax Officer on January 22, 2024.

The Petitioner submitted a rectification petition on June 1, 2024, but faced threats of recovery actions due to the error. This prompted the filing of the current writ petition.

Court’s Decision

The Madras High Court observed:

The Petitioner provided evidence of correctly filing Form GSTR-3B for January 2018-19 and mistakenly filing Form GSTR-1 for July 2019. Both documents showed the same IGST value. The tax liability report from the GST portal confirmed an excess liability of Rs. 4,17,577/-.
The Court found a prima facie case for the rectification petition.

As a result, the Court disposed of the writ petition but instructed the Respondent to halt recovery or coercive measures until the rectification petition is addressed. Additionally, the Court directed the Respondent to review and resolve the rectification application within three months. This ensures that the Petitioner’s issues are resolved efficiently and according to the procedural guidelines.

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