Gujarat High court held that the writ applicant should be permitted to rectify the Form GSTR-3B in respect of the relevant period.
Rectification in GSTR 3B return——– The applicant prayed for directions to the respondents permitting to edit and upload actual entries in GSTR-3B for the Month of May- 2019; to stay the late fees of Rs. 50/- daily being charged on the petitioner for non-filing of the said return for the said month and for the subsequent due returns. The applicant had submitted the return in the month of May, 2019 through the online process, but inadvertently uploaded the entries of M/s. Deepak Process instead of M/s. Deepak print. The applicant preferred a representation in writing to the respondent department but got no reply. The court observed that the respondents have not even thought fit to file a formal reply opposing the writ application. Even, as on date, time was prayed for, which this Court declined having regard to the facts of the present case. The court relied the decision of the Delhi High Court in the case of Bharti Airtel Limited vs. Union of India & Ors., wherein the court permitted the Petitioner to rectify Form GSTR-3B for the period to which the error related.
Held that:- The Hon’ble High Court permitted the writ applicant to rectify the Form GSTR-3B in respect of the relevant period. Further directed the respondent No.4 that on filing of the rectified Form GSTR-3B, it shall, within a period of two weeks, verify the claim made therein and give effect to the same once verified. The writ applicant shall not be saddled with the liability of payment of late fees.
Gujarat High court held that the writ applicant should be permitted to rectify the Form GSTR-3B in respect of the relevant period.
Rectification in GSTR 3B return——– The applicant prayed for directions to the respondents permitting to edit and upload actual entries in GSTR-3B for the Month of May- 2019; to stay the late fees of Rs. 50/- daily being charged on the petitioner for non-filing of the said return for the said month and for the subsequent due returns. The applicant had submitted the return in the month of May, 2019 through the online process, but inadvertently uploaded the entries of M/s. Deepak Process instead of M/s. Deepak print. The applicant preferred a representation in writing to the respondent department but got no reply. The court observed that the respondents have not even thought fit to file a formal reply opposing the writ application. Even, as on date, time was prayed for, which this Court declined having regard to the facts of the present case. The court relied the decision of the Delhi High Court in the case of Bharti Airtel Limited vs. Union of India & Ors., wherein the court permitted the Petitioner to rectify Form GSTR-3B for the period to which the error related.
Held that:- The Hon’ble High Court permitted the writ applicant to rectify the Form GSTR-3B in respect of the relevant period. Further directed the respondent No.4 that on filing of the rectified Form GSTR-3B, it shall, within a period of two weeks, verify the claim made therein and give effect to the same once verified. The writ applicant shall not be saddled with the liability of payment of late fees.