ABERDARE TECHNOLOGIES PVT LTD & ANR

VERSUS

CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS & ORS vide WRIT PETITION NO. 7912 OF 2024 dated 29.07.2024 

Citation: 2024 taxo.online 1633

The Bombay Court in this case found that the facts of this case were nearly identical to Star Engineers. In Star Engineers (I) Pvt. Ltd. vs. Union of India & Ors., where the Bombay High Court held that rectification should be permitted if there is no loss of revenue to the government. Given that there was no loss of revenue, the Court directed the respondents (authorities) to either open the GST portal to allow the petitioner to amend their returns or accept manual rectification if the portal cannot be opened. If the respondents plan to oppose the petitioner's rectifications, they must provide a notice and a personal hearing.

This judgment emphasizes the importance of allowing rectifications in GST returns where no revenue loss is involved, thereby preventing undue hardship to taxpayers due to procedural technicalities.

In this case, the petitioner filed writ petition to challenge permission denying request to rectify errors in their GST returns filed within the deadline. Petitioner realized they had made errors in their GST returns filed within the deadline, they missed the statutory deadline for rectification u/s 39(9) of the CGST Act. Petitioner requested permission from the authorities to rectify these errors, but it was denied.

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