Assessee allowed to rectify the bonafide errors committed in filing of Forms and GST Returns for FY 2017-2020

Last updated: 17 January 2023

Court :
Karnataka High Court

Brief :
The Hon'ble Karnataka High Court in M/s. Wipro Limited India v. the Assistant Commissioner of Central Taxes and Ors. [Writ Petition No. 16175 of 2022 (T-Res) dated January 6, 2023] has allowed the assessee to rectify the errors committed at the time of filing of Forms and submitting GST Returns. Held that, the error committed by the assessee in showing the wrong Goods and Services Tax Identification Number ("GSTIN") in the invoices, which was carried forward in the relevant forms is a bonafide error, which has occurred due to bonafide reasons, unavoidable circumstances and sufficient cause. Hence, Circular No. 183/15/2022-GST dated December 27, 2022 ("the Circular"), which allows rectification of such bonafide and inadvertent mistakes, would be directly and squarely applicable. Further, allowed the assessee to avail the benefit of the Circular for FY 2019-20 also.

Citation :
Writ Petition No. 16175 of 2022 (T-Res) dated January 6, 2023