The present petition is being disposed of with a direction that the petitioner may file a fresh representation raising all his grievances related to mistakes in filing of GSTR-1 before the competent authority.
Correction in GSTR-1 return—-The petitioner counsel submitted that certain mistakes have crept in at the time of filing the GSTR-1 in Form B2B and the correction in the form uploaded by the petitioner while filing return in GSTR-1 can be corrected at the ends of the respondents. A representation in this regard had been made on 16.9.2020 but no action has been taken as yet. The counsel for the respondent submitted that the representation moved by the petitioner is addressed to the Nodal Officer, State GST authoritie who is not competent to make any correction. As far as the State authorities are concerned, they can only forward the return filed by the petitioner to the Central Authority. He further submitted that the grievances of the petitioner, if any, can be met by the Commissioner, CGST & Central Excise Jhansi Division, Jhansi who has not been approached so far.
Held that:- The Hon’ble High Court disposed the present petition with a direction that the petitioner may file a fresh representation raising all his grievances before the competent authority i.e Commissioner, CGST & Central Excise Jhansi Division, Jhansi. The competent authority shall be under obligation to do the needful in accordance with law within a further period of four weeks.
The present petition is being disposed of with a direction that the petitioner may file a fresh representation raising all his grievances related to mistakes in filing of GSTR-1 before the competent authority.
Correction in GSTR-1 return—-The petitioner counsel submitted that certain mistakes have crept in at the time of filing the GSTR-1 in Form B2B and the correction in the form uploaded by the petitioner while filing return in GSTR-1 can be corrected at the ends of the respondents. A representation in this regard had been made on 16.9.2020 but no action has been taken as yet. The counsel for the respondent submitted that the representation moved by the petitioner is addressed to the Nodal Officer, State GST authoritie who is not competent to make any correction. As far as the State authorities are concerned, they can only forward the return filed by the petitioner to the Central Authority. He further submitted that the grievances of the petitioner, if any, can be met by the Commissioner, CGST & Central Excise Jhansi Division, Jhansi who has not been approached so far.
Held that:- The Hon’ble High Court disposed the present petition with a direction that the petitioner may file a fresh representation raising all his grievances before the competent authority i.e Commissioner, CGST & Central Excise Jhansi Division, Jhansi. The competent authority shall be under obligation to do the needful in accordance with law within a further period of four weeks.