Correction of GSTIN of buyer in invoice by supplier is a bonafide error and benefit of Circular No.183/15/2022 dated 27.12.2022 should be allowed to petitioner: High Court

High Court also extended the benefit of Circular to FY 2019-20 in addition to FY 2017-18 & FY 2018-19.

Facts:

Petitioner made some supplies and issued tax invoice to M/s ABB Global Industries and Services Private Limited but while issuing invoice, petitioner mistakenly mentioned the GSTIN of some other party i.e. M/s ABB India Limited, which is a completely different and independent legal entity.

Petitioner has filed this petition seeking relief to allow it to rectify their GSTR-1 and allow the ITC claim to M/s ABB Industries and Services Private Limited.

Petitioner argues that having regard to the facts of the case, petitioner and M/s ABB Global Industries and Services Private Limited both are entitled for the benefit of Circular No.183/15/2022-GST dated 27.12.2022. 

Revenue:

Per contra, learned counsel for the respondents-revenue submits that the said Circular is not applicable insofar as the petitioner and 5th respondent are concerned and that there is no merit in the petition and the same is liable to be dismissed.

Held by Court:

As rightly contended by the learned Senior counsel for the petitioner, a perusal of the Invoices indicates that while supplies are made by the petitioner to M/s. ABB Global Industries and Services Private Limited, however the GSTIN Number mentioned in the Invoices has been incorrectly shown as that of ABB India Limited, which is a completely different and independent juristic and legal entity from the first one.

Under these circumstances, having regard to the language employed in the Circular, which contemplates rectification of the bonafide and inadvertent mistakes committed by the persons at the time of filing of Forms and submitting Returns, in the peculiar and special facts and circumstances of the instant case, I am of the considered opinion that the error committed by the petitioner in showing the wrong GSTIN number in the Invoices which was carried forward in the relevant Forms as that of ABB India Limited instead of M/s. ABB Global Industries and Services Private Limited, is clearly a bonafide error, which has occurred due to bonafide reasons, unavoidable circumstances, sufficient cause and consequently, the aforesaid Circular would be directly and squarely applicable to the facts of the instant case.

A perusal of the aforesaid Circular also indicates that the procedure to be followed in such cases has been prescribed at paragraph-4. In addition to the Circular, the petitioner has also filed an Affidavit satisfying the conditions stipulated in paragraph – 4.1.1 of the Circular, enclosing the details of the Invoices issued by the petitioner to M/s. ABB Global Industries and Services Private Limited.

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GSTR-1

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GSTR-1 Correction

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