For the clerical mistake in GST Invoices Government cannot usurp the money of a taxpayer : High Court

By | May 9, 2023
(Last Updated On: May 9, 2023)

Calcutta High Court

Dynasoure Concrete Treatment Private Limited Vs Chairman GSTN 

WPA No. 7406 of 2023

Dated 13/04/2023

Heard learned advocates appearing for the respective parties.

This is a second round of litigation initiated by the petitioner making prayer for allowing it to rectify the GSTIN of service recipients in the relevant GST invoices at the GST portal.

It appears from record being document dated 27th April, 2022 issued by the Assistant Commissioner of State Tax, Budge Charge asking the petitioner to apply before the GSTN for the aforesaid relief.

After the order of this Court dated 8th June, 2022 petitioner approached the GSTN authority which has not granted any relief and simply asked the petitioner by order dated 3rd November, 2022 to approach the other authority for such relief.

This is very unfortunate if the Government officers and authority under the GST Act themselves do not know that which is the specific authority who can grant relief to the petitioner.

It is not a case that the claim asked for by the petitioner is not a genuine or the petitioner is not entitled to get the same. Only for the clerical mistake Government cannot usurp the money of a taxpayer and make him run to pillar to post for refund of the same.

Mr. Ghosh, learned advocate appearing for the respondent WBGST authority prays for time to seek appropriate instruction and to see as to how the issue can be resolved.

Mr. Maiti, learned advocate appearing for CGST authorities shall also take instruction as to who is the appropriate authority under the law who can grant relief in the matter to the petitioner.

Considering prayer of Mr. Ghosh this matter is adjourned till 27th April, 2023.

Category: GST

About CA Satbir Singh

Chartered Accountant having 12+ years of Experience in Taxation , Finance and GST related matters and can be reached at Email :