The Honble Karnataka High Court has allowed the assessee to rectify the errors committed in Form GSTR-1 at the time of filing of Forms and submitting GST Returns.
1. Petitioner : M/S WIPRO LIMITED INDIA
2. Respondents :
3. Appeal Type/ No. : WP 16175/2022 (KAHC010364472022)
4. CORAM : HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR
5. Council For Petitioners : PRASHANTH SABARISH SHIVADASS
6. Council For Respondent :
7. Date of pronouncement : 06.01.2023
8. Facts:
M/s Wipro Limited India ("the Petitioner") while making supplies to the 5th respondent - M/s. ABB Global Industries and Services Private Limited, the GSTIN Number mentioned in the Invoices has been incorrectly shown as that of ABB India Limited, which is a completely different and independent juristic and legal entity from the 5th respondent herein.
This petition has been filed to allow the petitioner access to the GST portal in order to the rectify form GSTR-1 uploaded between FY 2017-18 and 2018-19 with respect to those invoices issued to the Recipient so as to enable the recipient to take credit of the tax paid by the petitioner notwithstanding the time limit prescribed in Section 16(4) of the CGST Act.
learned Senior counsel for the petitioner invites attention to the Circular bearing No.183/15/2022-GST dated 27.12.2022 in order to point out that the petitioner as well as the 5th respondent would be entitled to the benefit of the directions issued in the said Circular with regard to the errors committed in the Invoices and the relevant forms of both the petitioner and 5th respondent and as such, the present petition deserves to be disposed of in terms of the said Circular.
9. Nature of Issue : Rectification of the errors committed in Form GSTR-1 at the time of filing of Forms and submitting GST Returns
10. Industry : Not industry specific
11. Order : The Hon'ble Karnataka High Court in Writ Petition No. 16175 of 2022 (T-Res) held as under:
12. In favour of : Petitioner
13. Case Law References : N.A.
14. Relevant Act/ Rules/ Forms :
