2024(07)LCX0548

Brij Systems Limited

Versus

Union of India

WRIT PETITION NO. 783 OF 2022 decided on 02-07-2024

IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORDINARY ORIGINAL CIVIL JURISDICTION

WRIT PETITION NO.783 OF 2022

Brij Systems Limited                 ….Petitioner

V/s.

The Union of India and Ors.     .…Respondents
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Mr. Deepak Bapat a/w. Ms. Sonali Bapat for petitioner.
Mr. Vijay Kantharia a/w. Mr. Ram Ochani for respondent nos.1, 3 and 5.
Mr. Himanshu Takke, AGP for respondent nos.2 and 4.

CORAM : K.R. SHRIRAM &
                JITENDRA JAIN, JJ.

DATED : 2^nd JULY 2024

P.C. :

1 The short issue in this matter is that petitioner wanted to rectify the returns filed for Financial Year 2017-2018 in Form GSTR-1. The application to rectify has been rejected on the ground that the time to rectify had ended. It is this communication dated 19th February 2021 by which petitioner is aggrieved.

2 Mr. Bapat, at the outset, stated that petitioner will not press for prayer clauses (1),(2) and (3) and if petitioner is permitted to rectify GSTR-1, it would meet the ends of justice. Mr. Bapat further stated that there was a bonafide error in filing of the returns and there was no loss of revenue caused to the exchequer. Mr. Kantharia, though agreed that there will be no loss of revenue, stated that the rectification was being sought almost two years later. Mr. Bapat responded that the GST Act is new and, therefore, it was a genuine mistake. Mr. Bapat submitted that technicalities on any legitimate rectification ought not to come in the way of assessee to suffer an inadvertent error which would have a cascading effect. Mr. Bapat also relied on various judgments and orders passed by this Court like in NRB Bearings Ltd. v/s. The Commissioner of State Tax & Ors. , M/s. Railroad Logistics (India) Pvt. Ltd. v/s. The Union of India and Ors.  and primarily in Star Engineers (I) Pvt. Ltd. v/s. Union of India and Ors.  to which one of us (Hon'ble Shri Justice Jitendra Jain) was a party.

3 In view of the above, petitioner is allowed to rectify GSTR-1 for Financial Year 2017-2018.

4 Petition disposed.