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

This case concerns a writ applicant seeking permission to edit and upload actual entries in their GSTR-3B return for May 2019, which was at the submission stage. The applicant also sought modification of rules preventing edits to GSTR-3B before filing and requested a stay or waiver of late fees incurred due to these issues. The Gujarat High Court considered the circumstances under which such rectification might be permissible.

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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