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HIGH COURT OF GUJARAT
BHARGAV D. KARIA, D.N. RAY
Ujala Dyeing and Printing Mills Private Limited – Appellant
Versus
Deputy Commissioner of Income Tax – Respondent
ORDER :
BHARGAV D. KARIA, J.
1. As both these petitions are identical, for the sake of convenience, Special Civil Application No.12718 of 2024 is considered as a lead matter.
2. Rule, returnable forthwith. Learned Senior Standing Counsel Mr. Karan Sanghani waives service of notice of Rule on behalf of the respondents.
3. By this petition under Articles 226 and 227 of the Constitution of India, the petitioner has prayed for the following reliefs:
“(A) Your Lordships may be pleased to issue a writ of certiorari or a writ in the nature of certiorari or any other appropriate writ, order or direction thereby directing the Respondent to grant the refund of Rs.15,61,884/- due to the Petitioner along with statutory interest.
(B) Your Lordships may be pleased to issue a writ of certiorari or a writ in the nature of certiorari or any other appropriate writ, order or direction for quashing and setting aside the impugned order dated 24.08.2023 passed by the Respondent at Annexure ‘L’.
(C) By way of ad-interim relief, your Lordship may direct the Respondent to accept the Petitioner’s corrected return, so that the Petitioner does not have to pay interest on delayed filing of return.
(D) The Hon’ble Cour
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Court ruled that bona fide mistakes in GST returns, especially during early implementation, warrant rectification to prevent undue revenue loss.
The main legal point established in the judgment is the need for a liberal approach in condoning delays under Section 264 of the Income Tax Act 1961 to advance substantial justice and the wide powers....
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