Under what circumstances, a writ applicant is entitled to seek rectification of Form GSTR-3B for an earlier period?

Last updated: 17 March 2021

Court :
Gujarat High Court

Brief :
To issue any appropriate writ, order or direction tothe respondents permitting the petitioner to edit andupload actual entries in GSTR-3b for the Month of May- 2019 which is at the submission stage;

Citation :
R/Special Civil Application No. 18157 of 2019

IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
R/SPECIAL CIVIL APPLICATION NO. 18157 of 2019

M/S DEEPAK PRINT
Versus
UNION OF INDIA

Appearance:
MR. RAJ S TANNA(10010) for the Petitioner(s) No. 1
..... for the Respondent(s) No. 3,4
...... for the Respondent(s) No. 1
DS AFF.NOT FILED (N)(11) for the Respondent(s) No. 2
MR ANKIT SHAH(6371) for the Respondent(s) No. 1,3,4

CORAM: HONOURABLE MR. JUSTICE J.B.PARDIWALA
and
HONOURABLE MR. JUSTICE ILESH J. VORA

Date : 09/03/2021

ORAL ORDER

(PER : HONOURABLE MR. JUSTICE J.B.PARDIWALA)

1. By this writ application under Article 226 of theConstitution of India, the writ applicant has prayed for the following reliefs;

“(A) To admit and allow this petition;

(B) To issue any appropriate writ, order or direction tothe respondents permitting the petitioner to edit andupload actual entries in GSTR-3b for the Month of May- 2019 which is at the submission stage;

(C ) To issue any appropriate writ, order, or direction tothe respondents to modify the conditions and rulesmentioned in the Annexure-A by which a registeredperson can edit any error if occurred during submitting/offsetting the ITC and before filing of the GSTR-3b return;

(D) Pending hearing, admission, and/or final disposal ofthis petition, Your Lordships may be pleased to stay thelate fees of Rs.50/- daily being charged on the petitioner for non-filing of the said return for the said month i.e,May-2019 and also may be pleased to stay the late feesof Rs.50/- daily being charged for the subsequent due returns;

(E) This Hon'ble Court may be pleased to wave the latefee charged for non-submission of the return for themonth of May-2019 and further be pleased to wave the late fee being charged daily for the non-submission ofreturns due for the subsequent months by considering facts, circumstances and genuineness of the case;

(F) To pass any such other and further orders as Your Lordships may deem just, fit in the interest of justice.”

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