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2025 Supreme(Online)(KAR) 11988
KARNATAKA HIGH COURT
ESDS SOFTWARE SOLUTION LIMITED – Appellant
Versus
ASSISTANT COMMISSIONER OF COMMERCIAL – Respondent
WP 4211 / 2023
For the Appellants/Petitioners:
For the Respondents:
Inadvertent errors in GST filings can be rectified if they do not result in loss of revenue, ensuring accurate tax records.
Headnote:(A) Central Goods and Services Tax Act, 2017 - Section 16(4) - Petitioner sought mandamus to allow access to GST Portal for rectifying GSTR-1 for September 2020 due to discrepancies in GSTIN - Respondents denied relief citing circular applicability - Court held that inadvertent errors should be rectified, allowing the petitioner to amend GSTR-1 for assessment years 2017-18, 2018-19, and 2019-20, emphasizing no loss of revenue - Circular No.183/15/2022-GST dated 27.12.2022 applicable. (Paras 1, 8, 9)
(B) Legal Principles - Inadvertent errors in GST filings can be rectified if they do not result in loss of revenue - Courts should facilitate corrections to ensure accurate tax records and benefits to taxpayers. (Paras 6, 8)
Facts of the case:
The petitioner faced issues with the GST portal preventing correction of GSTR-1 due to an incorrect GSTIN number, leading to denial of input tax credit to the recipient. The petitioner argued that this was a bona fide error.
Findings of Court:
The court directed the respondents to allow the petitioner to amend GSTR-1 for the relevant assessment years, applying the clarifications from the central government circular.
Issues: The main issues were whether the petitioner could rectify the GSTR-1 despite the time limits and if the circular applied to the assessment period in question.
Ratio Decidendi: The court held that the circular allows rectification of bona fide errors and should be applied to ensure no loss of revenue occurs.
Result: Petition allowed, directing necessary actions for the petitioner’s amendment requests.
| Table of Content |
|---|
| 1. petitioner's arguments on circular applicability. (Para 2 , 4 , 5 , 6) |
| 2. petitioner seeks mandamus for gst portal access. (Para 3) |
| 3. court's observations on previous judgments. (Para 7 , 8 , 9 , 10) |
| 4. court's reasoning on inadvertent errors. (Para 11 , 12 , 13 , 14 , 15 , 16 , 17) |
| 5. final order directing compliance with circular. (Para 18) |
ORAL ORDER
In this petition, petitioner seeks for the following reliefs:
“a) To issue order(s), directions, writ(s) in the nature of mandamus, directing Respondent Nos.1 to 5 to allow the petitioner access to the GST Portal in order to the rectify form GSTR-1 uploaded for September 2020 with respect to those invoices issued to Respondent No.06 so as to enable the respondent No.06 to take credit of the tax paid by the petitioner notwithstanding the time limit prescribed in Section 16 (4) of the CGST Act.
b) Grant such other reliefs as this Hon’ble High Court may think fit including the cost of this writ petition.”
2. Heard learned counsel for the petitioner and learned counsel for the respondents and perused the material on record.
3. In addition to reiterating the various contentions urged in the petition and referring to the material on record, learned counsel for the petitioner submits that due to oversight and inadvertence, there was mismatch/discrepancy between the address shown in the invoice of the addressee at Annexure-C, which shows the address of the addressee/invoicee as Uttar Pradesh, while in Form GSTR-1, it is inadvertently shown as Haryana, which is erroneous and request of the petitioner for permission to correct the same having not been considered by the respondent, petitioner is before this Court by way of the present petition.
4. In support of his submission, learned counsel for the petitioner places reliance upon the following judgments:
i) M/s. Sun Dye Chem Vs. The Assistant Commissioner and the Commissioner of State Tax – WP No.29676/2019
ii) Pentacle Plant Machineries Pvt. Ltd., Vs. Office of the GST Council and Ors. , - W.P.No.1022/2020
iii) M/s Mahle Anand Termal Systems Pvt. Ltd., Vs. Union of India & Ors. – W.P.No.1174/2022
iv) Wipro Limited Vs. Assistant Commissioner of Central Taxes and Ors. – W.P.No.16175/2022
5. He also places reliance upon the Circular issued by the Central Government, Government of India, bearing No.183/15/2022-GST dated 27.12.2022 in support of his claim.
6. Per contra, learned AGA for the respondent submits that the aforesaid Circular is restricted/limited only for the assessment period 2017-18 and 2018-19 and said Circular would not apply to the petitioner in relation to the assessment period 2020-21 and as such, there is no merit in the petition and the same is liable to be dismissed.
7. In Wipro Limited (supra), this Court under identical circumstances extended the applicability of the Circular to the assessment year 2019-20 onwards by holding as under: “In this petition, petitioner has sought for the following reliefs:-
“ a) To issue order(s), directions, writ(s) in the nature of mandamus, directing Respondent No.1 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.
b) In the alternative, to issue, orders(s) directions, writ(s) in the nature of mandamus, directing Respondent No.1 to respond and consider the request made by the Petitioner vide letter dated: 06.09.2021 enclosed in Annexure-D.
c) To issues order(s), directions, writ(s), or any other relief as this Hon’ble Court deems it fit and proper in the facts and circumstance of the case in the interest of justice.”
2. Heard learned Senior counsel for the petitioner, learned counsel for respondents 1 to 3 – revenue, learned AGA for the 4th respondent as well as learned counsel for the 5th responde
