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Y.B. CONSTRUCTIONS PVT. LTD. vs. UNION OF INDIA & OTHERS
(Orissa High Court)

Hon'ble Judges:

S. MURALIDHAR
RAMAN
Pet. Counsel
K. R. Choudhury
Res. Counsel
Radheyshyam Chimanta

Petitioner / Applicant

Y.B. CONSTRUCTIONS PVT. LTD.
Respondent UNION OF INDIA & OTHERS
Court Orissa High Court
State

Odisha

Date Feb 22, 2023
Order No.

W.P.(C) No.12232 of 2021

Citation

2023(2) TAXREPLY 7051
Original Order
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ORDER

ORDER 1. The Petitioner before this Court seeks a direction to the Opposite Parties to permit the Petitioner to rectify the GST Return filed for the periods 2017-18 and 2018-19 i.e. on 16th October 2017, 25th November 2017, 30th January 2018 and 30th March, 2019 in Form- B2B instead of B2C as was wrongly filed under GSTR-1 in order to get the Input Tax Credit (ITC) benefit by the principal contractor. 2. Admittedly, the last date of filing the return was 31st March, 2019 and the date by which the rectification should have been carried out was 13th April, 2019. 3. It is the case of the Petitioner that the error came to be noticed after the principal contractor held up the legitimate running bill amount of the Petitioner by informing it about the above error. 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. 4. The stand taken by the Opposite Parties is that onc....

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