Case LawW.P.(C) No. 18216 of 2021
Shiva Jyoti Construction Vs CBIC
- Court:
- High Court
- Bench:
- Orissa
- Date:
- January 12, 2023
- Type:
- Writ Petition
- Members:
- M.S. RAMAN
Subject
Petitioner allowed to rectify GSTR-1 after the deadline for rectification
Returns
Summary
As there will be no loss whatsoever caused to the Revenue, the Court permits the Petitioner to resubmit the corrected Form-B2B under GSTR-1 for the aforementioned periods September, 2017 and March, 2018 and to enable the Petitioner to do so a directi…
Judgement
1. The Petitioner before this Court seeks a direction to the Opposite Parties to permit the Petitioner to rectify the GST Return filed for the period September, 2017 and March 2018 in Form-B2B instead of B2C as was wrongly filed under GSTR-1 in order to get the Input Tax Credit (ITC) benefit by M/s. Odisha Construction Corporation Limited (OCCL), the principal contractor. 2. Admittedly, the last d…