2023:BHC-AS:37549-DB PVR IN THE HIGH COURT OF JUDICATURE AT BOMBAY CIVIL APPELLATE JURISDICTION WRIT PETITION NO.15368 OF 2023 Star Engineers (I) Pvt. Ltd. ...Petitioner Versus

1. Union of India

2. State of Maharashtra

3. Deputy Commissioner of State Tax-GST. ...Respondents __________

Mr. Bharat Raichandani with Mr. Prathamesh Gargale, for the Petitioner.

Mrs. Shruti D. Vyas, Additional Govt. Pleader, for the State.

---

CORAM : G. S. KULKARNI &

JITENDRA JAIN, JJ.

RESERVED ON : DECEMBER 8, 2023 PRONOUNCED ON : DECEMBER 14, 2023 ORAL JUDGMENT (Per G. S. Kulkarni, J.)

1. This petition under Article 226 of the Constitution of India essentially challenges a communication dated 27 September 2023 issued by the respondent-Deputy Commissioner, State Tax, whereby on an application of the petitioner for seeking approval to modify / amend FORM GSTR-1 for financial year 2021-2022 dated 11 September 2023, the petitioner has been informed that such a request for amendment of Form GSTR-1 cannot be approved considering that the matter is time barred and accordingly, the petitioner’s application would stand rejected. At the outset it would be necessary to extract the communication which reads thus:

“Office of the Dy. Commissioner of State Tax, Pune_LTU_505, Large Tax Prayers Unit-I, Cabin No.422, 4^th Floor, GST Bhavan, Airport Road Yerwada, PUNE-411006 Tel. 26609032 Email-dcgste605@gmail.com To.

M/s. Star Engineers(I) Private Limited, 54/2,D-11 Block MIDC-Chinchwad, Pune-411019, Maharashtra, GSTN: 27AAHCS6334BIZI No:DCST /LTU-1 /E-506 /Star Engineers/ 27AAHCS6334BIZI/

23-24/B-252 Pune DT.27/09/2023 Subject: Regarding Application for seeking approval to modify /

amend From GSTR-1 for FY2021-22.

Reference : Your application on dated 11/09/2023.

_____________

With reference to the above subject, you have requested for correction in Form GSTR-1 of FY 2021-22 namely for the months of July 2021, November 2021 and January 2022 on account of human error committed by your Company wherein, inadvertently, GSTINs of “Ship to” parties were reported in GSTR-1 instead of “Bill to” party-Bajaj Auto Limited.

From the evaluation of facts and supporting thereof, through there does not appear to be any loss of revenue to the Government exchequers, however, provisions under the GST Act prohibits any additional modifications or adjustments post the due date.

Therefore, the request of the Company for amendment of GSTR-1 now for sales transactions pertaining to FY 2021-22 is not approval considering the matter is time-barred and thus, your application stands rejected.

PANDITRAO DHOKALE Dy. Commissioner of State Tax Pune LTU 505 LTU-1, PUNE”

(emphasis supplied)

2. The relevant facts are required to be noted:

The petitioner is engaged in designing, developing, manufacturing and supplying wide range of electronic components for industrial purpose. It is the petitioner’s case that it is a regular supplier to Bajaj Auto Limited (BAL) and delivers its products based on varying delivery terms as specified in the purchase orders received from BAL. 3. The petitioner contends that during the financial year 2021-2022 the petitioner had carried out delivery of the goods to several third-party vendors and simultaneously invoices were generated “Bill-to-Ship-to-Model” in line with the instructions received from BAL. During the said period, the company had correctly issued the e-invoices and credit notes in favour of BAL by appropriately citing its GST identification number (“GSTIN”). However, at the time of filing of Form GSTR-1 for the period July 2021, November 2021 and January 2022, inadvertently GSTIN of third parties to whom shipment was delivered, was reported instead of declaring GSTIN of BAL.

4. The petitioner contends that BAL was made aware of such error, post the due date of correction in Form GSTIN-1 for the financial year 2021-22 by one of the vendors to whom the goods were shipped, as the transaction was notified in Form GSTR-2B. In pursuance thereto, the petitioner tried to rectify the in