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ABDUL MANNAN KHAN vs. GOODS AND SERVICES TAX COUNCIL & ORS.
(Calcutta High Court)

Hon'ble Judges:

SHEKHAR B. SARAF

Pet. Counsel

Debanuj Basu Thakur

Res. Counsel

Abhratosh Majumdar

T.m. Siddiqui

Avra Mazumder

Petitioner / Applicant	ABDUL MANNAN KHAN
Respondent	GOODS AND SERVICES TAX COUNCIL & ORS.
Court	Calcutta High Court
State	West Bengal
Date	Jan 4, 2021
Order No.	WPA 236 of 2020
Citation	2021(1) TAXREPLY 4096
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ORDER
This is an application under Article 226 of the Constitution of India wherein the writ petitioner is aggrieved by a communication dated November 26, 2019 of the SGST authorities with regard to the rejection of the claim of the petitioner for rectification of accounts for the period of January 2018 to March 2018. The case of the petitioner is that inadvertently a particular sale made to M/s. Bharat Exports was uploaded as unregistered sale though the said company was a registered company. Subsequently, in September 2019, that is, after 1½ years of the period concerned, M/s. Bharat Exports informed the petitioner that they were not getting credit of the input Tax Credit due to inadvertent mistake of the petitioner. The petitioner thereafter made an application seeking rectification of the GSTR-1 Form for the period of January 2018 to March 2018. This application was rejected on the ground that the period for making such an application expired at the end of September 2018 as....