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There is no statutory obligation on the GST authorities to allow the petitioner to revise GSTR-3B: High Court

Petitioner

Present writ petition has been filed seeking a writ of mandamus to allow the petitioner to revise GSTR-3B for the tax period March 2019.

Writ of certiorari has also been sought with respect to the adjudication order passed by the respondent for the tax period March 2019.

Revenue

At the outset, a preliminary objection has been raised by Sri Manu Ghildiyal that no writ of mandamus may lie in these facts as there is no statutory obligation on the State GST authority to allow the petitioner to revise the GSTR 3B. Also he would contend that against the order dated 28.08.2019, there is a statutory remedy of appeal under Section 107 of U.P. GST Act, 2017.

High Court

Having heard the learned counsel for the parties and perused the record, undisputedly there is no statutory obligation existing on the State authorities to allow the petitioner to revise GSTR 3B for the month of March, 2019. The fact that under a circular some discretion has been granted may not be enough in the facts of the present case where, adjudication proceeding has also been concluded against the petitioner.

As to the challenge raised the adjudication order, we find that the same is clearly appealable. Therefore we are not inclined to entertain the writ petition in extraordinary jurisdiction under article 226 of the Constitution of India.

The further submission advanced by learned counsel for the petitioner unless the writ of mandamus is issued and the petitioner is allowed to revise GSTR 3B, he may never succeed in appeal, does not appeal to us. Once the appeal filed by the assessee is allowed and it is contested that GSTR 3B for the month of March, 2019 suffered from inadvertent mistakes upon evidence led to establish that fact, the appellate authority would have to record a finding in that regard and adjudicate the issue accordingly. 

Thus, leaving all those courses and defence open to the petitioner and without adjudicating the issue on merit, we dispose of the writ petition with a direction, in case the petitioner files an appeal before the competent authority against the order within a period of two weeks from today along with a copy of this order, the said appeal may be entertained and decided on its own merit without raising objection as to limitation.


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Aug 31, 2021


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