Assessee permitted to rectify its GSTR-1 for FY 17-18 & 18-19 to avail ITC benefits

Last updated: 01 March 2023

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The Orissa High Court has ruled in favour of M/s. Y. B. Constructions Pvt. Ltd., allowing them to correct errors in their GSTR-1 returns for FY 2017-18 and 2018-19. The company had mistakenly filed 'B2C' instead of 'B2B' transactions, preventing them from claiming Input Tax Credit (ITC). The court found that denying this rectification would unfairly prejudice the assessee, as it would not result in any tax evasion. Consequently, the Revenue Department has been directed to accept the corrected GSTR-1 forms manually and upload them.

Court :
Orissa High Court

Brief :
The Hon'ble Orissa High Court in M/s. Y. B. Constructions Pvt. Ltd. v. Union of India and others [W.P.(C) No.12232 of 2021 dated February 22, 2023] has permitted the assessee to rectify the error of mentioning B2C instead of B2B in Form GSTR-1 at the time of filing of returns, holding that the assessee would be prejudiced if it is not allowed to avail the benefits of Input Tax Credit ("ITC"). Directed the Respondent to receive the corrected Form GSTR-1 manually and upload the details on the web portal within 4 weeks.

Citation :
W.P.(C) No.12232 of 2021 dated February 22, 2023

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Judgement posted by

Bimal Jain

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FCA, FCS LLB with21 Yrs of Experience inTaxation Indirect and Direct: Education Qualification: B.Com (Hons) Chartered Accountants Company Secretary LLB Qualified SAP FI/CO Consultants Professional Membership: Chairmanof Indirect Tax Committee of PHD Chamber of Commerce Member of Indirec ... Read more

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