M/S. BRIGHT HARDWARE, REP. BY ITS PROPRIETOR – GEORGE JAISON

VERSUS

THE DEPUTY STATE TAX OFFICER – I, COIMBATORE vide Writ Petition No. 15948 of 2024 And W. M. P. Nos. 17414 & 17416 of 2024 dated 27.06.2024

Citation: 2024 taxo.online 1288

In this case, the petitioner argued that an inadvertent error was made while filing the GSTR 3B returns for September 2018. An entry was incorrectly made in column 4(A)(3) for inward supply liable to reverse charge instead of column 4(A)(5) for all other ITC – The petitioner sought another opportunity to address the issue –

Held that – The Madras High Court observed that the tax liability imposed was related to reverse charge liability and noted the petitioner’s claim of an inadvertent error in the GSTR 3B return for September 2018. The petitioner is permitted to submit a reply to the show cause notice within the stipulated period and file a rectified return. The court’s decision underscores the importance of providing taxpayers with a fair opportunity to address and rectify errors, especially when unintentional. Authorities must follow principles of natural justice by issuing proper notices and offering personal hearings. Department are required to act promptly and provide reasonable opportunities for rectification and hearing before issuing final orders. 

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