Facts of the Case

The petitioner, Techno Waxchem Private Limited, had earlier obtained recall of an order dated 31st July, 2023, which had erroneously released the matter on the mistaken submission of an unauthorised advocate that the case fell outside Group-IV of the classification list; the petitioner's actual grievance concerned an inadvertent mistake in filling up its GSTR-1 return. The petitioner had made two representations to the respondent (GSTIN authority), the last on 15th March, 2022, seeking correction of the error, but this representation remained undecided.

Issues Involved

  1. Whether the petitioner's representation for correction of a GSTR-1 filing error should be considered and decided by the GST authority.
  2. What relief could be granted where the petitioner's representation had remained pending without any reasoned decision.

Petitioner's Arguments

  • Due to inadvertence, the petitioner committed a mistake in filling up the GSTR-1 Form, which ought to be condoned in the interest of justice.
  • Two representations, including one dated 15th March, 2022, had been made to the respondent seeking correction/amendment, but neither was considered.

Respondent's Arguments

  • For the relief sought in the writ petition, the GSTIN/respondent no. 2 was the appropriate authority to whom the grievance should be addressed.

Court Order / Findings

  • The Court directed the respondent authority to consider and dispose of the petitioner's pending representation for amendment of the GSTR-1 form, either manually or online, as per Section 38(5) of the WBGST Act, 2017, by way of a reasoned and speaking order.
  • The authority was directed to afford an opportunity of hearing to the petitioner or its authorised representative before deciding, within four weeks from communication of the order.

Important Clarification

Where a registered person's representation seeking correction of an inadvertent error in a GST return (such as GSTR-1) remains undecided by the authority for an extended period, a writ court will direct the authority to decide the representation through a reasoned, speaking order after hearing, invoking the statutory amendment mechanism under Section 38(5) of the State GST Act, rather than adjudicating the correction itself.

Sections Involved

  • Section 38(5), West Bengal Goods and Services Tax Act, 2017 – provides for communication and, where necessary, amendment/correction of details relating to inward and outward supplies furnished by a registered person.

Decision – In Favour of

The writ petition was disposed of with a direction to decide the pending representation on merits — procedurally in favour of the Assessee, pending a substantive decision.

Case Details

Court: High Court at Calcutta
Case No.: WPA 12590 of 2022
Coram: Hon'ble Md. Nizamuddin, J.
Date of Order: 12.09.2023

Link to Download the Order

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