Important judgment of the Supreme Court on the matter of Forms

- Sales tax: Soham Mashruwala

There is no authority or provision to revise the forms under GST Act. Respect the helpless supplier who seems to be lacking in the law. If he gets relief by applying to the high court, then the government will make retrospective amendment. Respect the beautiful judgment that GSTR3B is not a form. If given by Gujarat High Court, it will be considered as a form under section 4 by the government. Improved from 1st July 2016. The government can correct any mistake, but if the supplier makes a mistake, the penalty will be levied and it is impossible to get relief. All the responsibility of filling up the forms rests with the supplier and there is a time limit under GST Act for replacement if any defect is found which is not covered by the supplier. Strict provision and oppressive law will be the hallmark of GST law. In today's article, the Supreme Court's Union of India v. An important judgment in the case of Bharti Airtel Limited (SCA 8654/2020) has been discussed.

The fact of the matter

Rs. 3 crore was left to be demanded. In the form and the same amount was paid in currency. For the period July 2012 to September 2018, the inward supply of goods or services was to be sought as per the tax matching concept, the facility of which could not be provided on the GST portal. Form GSTR2A has been filed by the government since September 2016. While checking it, the company noticed that Rs. 5 crore is left to be demanded and hence the same amount has been overpaid with currency. Therefore, in case of overpayment due to defect of GST portal, refund is due. Respect by the company as it is time to revise the roll for this work. An application was filed before the Delhi High Court, which responded positively, stating that the company could file a revised GSTR3B form and the company's claim would have to be verified by the department within two weeks.

Government Representation

It was submitted by the government that GST portals are just a helper system and it is the right of the company to decide whether or not to sue. Department officials have no control over what details are to be shown in the form. The GSTR3B was suggested for the time the portal was in trouble when the new GST law was introduced and eventually it was given the status of a roll. If any error is found in this form then according to section 4 (3) that error has to be corrected in that time sheet. If a company accepts such a claim, the entire system will disintegrate and the tax administration will collapse.

Company presentation-argument

GSTR3B is a temporary arrangement. There are a lot of shortcomings and difficulties in enforcing the law which does not deprive any supplier of the right to dividend. The GST Act provides for automatic retrieval, refund and retrieval of taxable assets which have no GSTR3B facility. The company mistakenly paid Rs. 3 crore cash has been deposited in the ledger and is seeking a refund. In all previous laws there was an opportunity to correct the error of the form later so that respect. The judgment of the High Court is correct.

Judgment of the Supreme Court

Under the GST Act, the company has to fill up the forms as per its self-assessment based on the details of its book which does not require GST portal. GST portal is a helpful system.

If Section 2 and 3 are not in force then the submission that section 2 (2) does not apply is not admissible. GSTR3B is a single form and the error has to be corrected by changing the form within the time limit as per section 4 (2). There is no possibility of revising any form in GST law and ruled in favor of the government.