Case Details: Brothers Trade Links v. State Tax Officer - [2023] 157 taxmann.com 131 (Kerala)
Judiciary and Counsel Details
- Dinesh Kumar Singh, J.
- Bobby John & S. Ajayghosh Kumar, Advs. for the Appellant.
- Jasmine M.M. for the Respondent.
Facts of the Case
The department issued Form GST DRC-01A to assessee to pay difference amount as per GSTR-1 and GSTR-3B along with interest and penalty. The assessee submitted reply that there was an uploading mistake in GSTR-3B and these mistakes were rectified at stage of filing GSTR-9 and GSTR-9C.
On examination, the department found much higher difference in output tax liability as per GSTR-9C and therefore, notice was issued & order under section 74 was passed. The assessee filed instant writ petition challenging impugned order with request to rectify uploading mistakes in GSTR-3B.
High Court Held
The Honorable High Court noted that as per paragraph 4 of Circular No. 26/26/2017-GST, the assessee can rectify mistake this has been taken note of in several judgments. However, the issue raised in this petition was disputed question of fact and this Court cannot be expected to decide the disputed question of fact within the jurisdiction under Article 226 of the Constitution of India.
Therefore, the Court held that this petition would to be disposed of giving liberty to assessee to approach Appellate Authority under Section 107 against impugned order.
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