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CHINTAMANISWAR CONSTRUCTIONS PVT. LTD. vs. THE CHAIRPERSON CENTRAL BOARD OF INDIRECT TAXES & OTHERS
(Orissa High Court)

Hon'ble Judges:

B.R. SARANGI
G. SATAPATHY

Pet. Counsel

R.p. Kar

A.k. Dash

Res. Counsel

A. Kedia

Petitioner / Applicant	CHINTAMANISWAR CONSTRUCTIONS PVT. LTD.
Respondent	THE CHAIRPERSON CENTRAL BOARD OF INDIRECT TAXES & OTHERS
Court	Orissa High Court
State	Odisha
Date	Jul 1, 2024
Order No.	W. P. (C) No. 35262 of 2022
Citation	2024(7) TAXREPLY 11275
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ORDER
ORDER This matter is taken up by hybrid mode. 2. The Petitioner before this Court seeks a direction to the Opposite Parties to permit the Petitioner to rectify the GST Return filed for the period 2020-21 and 2021-22 from B2B instead of B2C as was wrongly filed under GSTR-1 in order to get the Input Tax Credit (ITC) benefit by M/s. The Odisha Police Housing and Welfare Corporation Ltd. (O.P. No.7), the principal contractor. 3. Admittedly, the last date by which the rectification should have been carried out were 20th October, 2021 and 30th November, 2022 respectively. 4. It is the case of the Petitioner that the error came to be noticed after the OP.No.7 held up the legitimate running bill amount of the Petitioner by informing it about the above error on 1st August, 2022. It is the case of the Petitioner that thereafter it has been making requests to the Opposite Parties to permit it to correct the GSTR-1 Forms but to no avail. 5. The stand taken by the Opposite P....