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T.M.C. - HI - TECH. vs. ASSISTANT COMMISSIONER STATE GST AND OTHERS
(Calcutta High Court)

Hon'ble Judges:

HIRANMAY BHATTACHARYYA
Pet. Counsel
Jagriti Mishra
Anup Bhattachharya
Subham Gupta
Res. Counsel
Subir Kumar Saha
Bikramaditya Ghosh

Petitioner / Applicant

T.M.C. - HI - TECH.
Respondent ASSISTANT COMMISSIONER STATE GST AND OTHERS
Court Calcutta High Court
State

West Bengal

Date Jul 12, 2022
Order No.

WPA 1611 of 2022

Citation

2022(7) TAXREPLY 6033
Original Order
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ORDER

1. This petition has been filed praying for issuance of a writ of mandamus to command the respondents to allow rectification and / or correction of the GSTR – 1 form either manually or through portal. 2. The petitioner claims to be a general works contractor engaged in different infrastructure projects of the Government including bridges. The petitioner claims that it had received a contract from Mackintosh Burn Limited being the respondent no.2 herein and while submitting GST returns for the months of November, 2018 and August, 2019 through online portal, certain inadvertent mistakes were committed by showing the outward supply in B2C column instead of B2B and therefore, the recipient, i.e. the respondent no.2 is unable to find the same in GSTR-2A for which the respondent no.2 made a short payment to the extent of the tax component. It is the further case of the petitioner that the respondent no.2 advised the petitioner to correct the said GSTR – 1 return but the pe....

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