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DEEPA TRADERS vs. PRINCIPAL CHIEF COMMISSIONER OF GST & CENTRAL EXCISE CHENNAI & OTHERS
(Madras High Court)

Hon'ble Judges:

ANITA SUMANTH
Pet. Counsel
Adithya Reddy
Res. Counsel
A.p. Srinivas

Petitioner / Applicant

DEEPA TRADERS

Respondent PRINCIPAL CHIEF COMMISSIONER OF GST & CENTRAL EXCISE CHENNAI & OTHERS
Court Madras High Court
State

Tamilnadu

Date Mar 9, 2023
Order No.

W.P.No.12382 of 2020

Citation

2023(3) TAXREPLY 7098
Original Order
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ORDER

O R D E R The petitioner is a dealer under the provisions of the Central Goods and Services Tax Act, 2017 (in short 'Act') in metal and steel scrap. The prayer is for a mandamus directing the respondents to enable the petitioner to rectify clerical errors in the details uploaded by it in Form GSTR -1 for the period 2017-18 and cause amendment of the Forms. 2. The petitioner has, in respect of the returns for a few months during the period 2017-18, admittedly, committed certain errors. The errors are of following nature. i) Recipients GSTIN/name has been wrongly mentioned. ii) The invoice number/date have been wrongly mentioned. iii) Supply details were correctly supplied in GSTR 3 and tax duly remitted. However, some of the invoice wise details have been omitted to be reported in Form GSTR 1. iv) IGST was inadvertantly remitted under the heads SGST and CGST. 3. The aforesaid errors are attributed to inadvertant carelessness on the part of a part-t....

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