HC rejects petition seeking direction to allow amendments to GSTR-1 after prescribed time limit

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Case Details: Yokohama India (P.) Ltd. v. State of Telangana – [2022] 145 taxmann.com 130 (Telangana)

Judiciary and Counsel Details

Ujjal Bhuyan, CJ. & C.V. Bhaskar Reddy, J.

Facts of the Case

The petitioner filed a writ petition before the Telangana High Court to allow amendments in Form GSTR-1. During the period January 2018 to August 2018, the petitioner filed the details of a different recipient in Form GSTR-1 due to which the original recipient was not able to avail of the input tax credit as details were not reflected in his Form GSTR-2A. Being a bona fide mistake at the end of the petitioner, he filed the writ petition.

High Court Held

The Telangana High Court referred to the case of Bharti Airtel Ltd. [2021] 131 taxmann.com 319 (SC) wherein it was held by the Hon’ble Supreme Court that the rectification of return under Section 39(9) would lead to complete uncertainty and collapse of the tax administration and any rectification would affect the obligations and liabilities of other stakeholders because of the cascading effect in the electronic records. In the given case, the High Court observed that the law provides the specified manner for the rectification of errors and omissions and therefore, the issue is squarely covered by the decision of the Supreme Court and therefore dismissed the writ petition.

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