Dismissed

M/S. Leena Traders v. the Union of India

Rajasthan HC2 Dec 2023CW/511/2020

Case brief

AI extract

What is this about?

The High Court dismissed the writ petition filed by a firm seeking a revision of its GSTR-3B return. The court held that no procedure exists for revising returns and noted that the petitioner had missed the Supreme Court-mandated revision window extended until November 30, 2022.

What did the court decide?

Petitioner is at liberty to file a revised GST Form in case the window for submitting the same is further extended by the respondents.

M/S. Leena Traders Vs the Union of India — GST and Indirect Tax | Rajasthan HC (2023)

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[2023:RJ-JD:41672-DB]

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HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR

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D.B. Civil Writ Petition No. 511/2020

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M/s. Leena Traders, Mahaveer Kendra, Upper Block, Mount Abu, Through Its Proprietor Leena Agrawal W/o Jitendra Kumar Agarwal, Aged About 44 Years.

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----Petitioner

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Versus

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The Union Of India, Through The Commissioner (GST), Ministry Of Finance, Department Of Revenue, Central Board Of Excise And Customs, New Delhi.

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The Commissioner, Central Goods And Service Tax Commissionerate, Jodhpur.

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The Assistant Commissioner, State Of Rajasthan, SGST, Special Circle, Pali.

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The Superintendent, Central Goods And Service Tax, GST RANGE-XX-Aburoad, Sirohi (Raj.).

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GST Council Secretariat, 5Th Floor, Tower Ii, Jeevan Bharti Building, Janpath Road, Connaught Place, New Delhi- 110001.

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GSTN (Goods And Service Tax Network, East Wing 4Th Floor, World Mark- Aerocity, New Delhi- 110037), Through Its Secretary.

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----Respondents

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For Petitioner(s) : Mr. Pankaj Kumar Bohra For Respondent(s) : Mr. Akshay Tiwari for Mr. Hemant Dutt

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HON'BLE MR. JUSTICE VIJAY BISHNOI HON'BLE MR. JUSTICE MUNNURI LAXMAN Order

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02/12/2023

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This writ petition is filed by the petitioner-firm raising grievance that the respondents have failed to pay heed to the request of it whereby the petitioner-firm seeks to revise its GSTR3B Form, in which, it has inadvertently reported input tax credit in the column relating to Central GST and State GST credit.

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[2023:RJ-JD:41672-DB]

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[CW-511/2020]

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(2 of 2)

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It is claimed by the petitioner-firm that no procedure is available for revising the return filed on the GST Portal. It is also claimed that though the petitioner-firm has requested the respondent-authorities for making proper arrangement so that the petitioner-firm may file revised return of GSTR-3B through the GST Portal, however, no heed was paid to the petitioner-firm’s request.

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Learned counsel appearing for the respondents has submitted that the Hon’ble Supreme Court in the case of Union of India and Others Vs. FlLCO Trade Centre Pvt. Ltd. and Another (Special Leave to Appeal (Civil) No(s). 3270932710/2018) has provided a window to all the registered assessees to revise their GST Forms from 01.09.2022 to 31.10.2022. It is further submitted that the above window was also extended up to 30.11.2022, however, the petitioner-firm has failed to approach the respondent-authorities for revision of GST Form in the said period.

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Keeping in view the overall facts and circumstances of the case, we do not find any merit in this writ petition and the same is hereby dismissed.

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However, the petitioner-firm is at liberty to file revised GST Form in case the window for submitting the same is further extended by the respondents.

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(MUNNURI LAXMAN),J

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(VIJAY BISHNOI),J

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39-BhumikaP/-

M/S. Leena Traders v. the Union of India

Case brief

What is this about?

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M/S. Leena Traders v. the Union of India

Case brief

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