2026-VIL-41-GUJ
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SGST High Court Cases

GST - Rectification of GSTR-1 and GSTR-3B after due date - The petitioners claimed input tax credit on invoices issued by the vendor. The vendor later issued credit notes for discounts, and the petitioners correspondingly issued debit notes and admitted tax liability. However, the GST portal did not account for the debit notes issued by the petitioners, leading to a mismatch in ITC. The petitioners were compelled to reverse the available credit balance and file Form DRC-03. They filed a writ petition seeking permission to rectify the GSTR-1 and GSTR-3B returns - Whether the petitioners should be allowed to rectify the GSTR-1 and GSTR-3B returns after the due date – HELD - The petitioners should be allowed to rectify the GSTR-1 and GSTR-3B returns, despite the technical prohibition under the GST law. The Court relied on the judgments of the Bombay High Court in Star Engineers (I) Pvt. Ltd. and Aberdare Technologies Pvt. Ltd., as well as the judgments of the Madras High Court, Orissa High Court, and Jharkhand High Court, which had taken a similar view that an inadvertent and bona fide error in filing GST returns should be permitted to be rectified, especially when there is no loss of revenue to the government - The GST regime is largely based on the electronic domain, and there are likely to be inadvertent and bona fide human errors in the process. Such errors should be recognized and permitted to be corrected by the department, as long as there is no loss of revenue - The Respondents are directed to open the portal within four weeks to enable the petitioners to amend/rectify the GSTR-1 and GSTR-3B forms within ten days thereafter. In case the portal is not opened, the petitioners were granted liberty to file an application for manual rectification, which the respondents were directed to accept and process in accordance with law – The petitions are allowed
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