Rectification in GSTR-1 –––- The petitioner sought command to the respondents to allow rectification and / or correction of the GSTR–1 form either manually or through portal. The petitioner is engaged in works contracts service in relation to different infrastructure projects of the Government. While submitting GST returns for the months of November, 2018 and August, 2019 through online portal, certain inadvertent mistakes were committed by showing the outward supply in B2C column instead of B2B and therefore, the recipient, i.e. the respondent no.2 is unable to find the same in GSTR-2A for which the respondent no.2 made a short payment to the extent of the tax component. The respondent no.2 advised the petitioner to correct the said GSTR–1 return but the petitioner is not getting access through online portal for rectifying such mistake. The petitioner submitted a representation dated November 12, 2021 to the department. The departmental counsel submitted that since no decision on the petitioner’s representation has been taken as yet by the respondent authorities, a direction may be passed upon the concerned respondent to take a decision with regard to the petitioner’s prayer.

Held that:- The Hon’ble High Court directed the respondent no.1 to consider the representation dated November 12, 2021 and to dispose of the same by passing a reasoned order after giving an opportunity of hearing to the petitioner. The entire exercise shall be completed by the respondent no.1 within a period of four weeks.