NRB Bearings Ltd. v. Commissioner of State Tax: GST Return Rectification
Comment
This case involves a writ petition filed by NRB Bearings Ltd. against various respondents, including the Commissioner of State Tax, Deputy Commissioner of SGST, State of Maharashtra, and Bajaj Auto Ltd., regarding rectification of errors in their Goods and Services Tax Return (GSTR-1) for the financial year 2017-18 and the eligibility of Bajaj Auto Ltd. to avail Input Tax Credit (ITC).
Pleading
NRB Bearings Ltd., the petitioner, has filed the writ petition under Article 226 of the Constitution of India seeking the court’s intervention to rectify errors in their GSTR-1 for the financial year 2017-18 and to declare Bajaj Auto Ltd. eligible to avail Input Tax Credit (ITC) due to a clerical error made by the petitioner.
Facts
The petitioner approached the jurisdictional officer (respondent no. 2) to amend invoice details in their GSTR-1 for the month of December 2019. While the application was pending, the petitioner received confirmation from job workers that they did not avail Input Tax Credit (ITC). An application was filed before the Central Jurisdictional Commissionerate (respondent no. 4) regarding the disallowance of credit due to a mismatch between GSTR-3B and GSTR-2A. The petitioner also obtained a certificate from their Chartered Accountant certifying GST payment on the disputed transaction. However, no response was received from respondent no. 4.
Observation
The petitioner argues that there is no provision under the CGST Act or CGST Rules for rectifying bona fide errors in GSTR-1 and that there is no revenue implication. They cite a previous court decision in a similar case to support their argument.
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CA Shafaly Girdharwal
CA
New Delhi, India
CA Shaifaly Girdharwal is a GST consultant, Author, Trainer and a famous You tuber. She has taken many seminars on various topics of GST. She is Partner at Ashu Dalmia & Associates and heading the Indirect Tax department. She has authored a book on GST published by Taxmann.
