2018 (12) TMI 1223 – DELHI HIGH COURT – TMI – Rectification of returns – Section 172 of the Central Goods and Services Tax Act, 2017 – Held that:- Petitioners pointed out that apart from the routine rectifications, other corrections such as inadvertent reflection of a mandatory GST registration form, as voluntary or vice versa, which can lead to serious consequences cannot be rectified in the existing format in the GST portal. Learned ASG submitted that on this aspect, instructions would have to be obtained.
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List on 18.02.2019. – W.P.(C) 9575/2017 & CM No.38987/2017 Dated:- 13-12-2018 – MR. S. RAVINDRA BHAT AND MR. PRATEEK JALAN JJ. Petitioners Through: Mr. Puneet Agrawal, Mr. Rakesh Aggarwal, Mr. Sanjay Sharma, Mr. Suresh Agrawal,
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(9) to facilitate at least two rectifications within a specified period. Learned counsel for the petitioners pointed out however, that Section 39(9) is subject to Section 37 – which deals with the general power of rectification and that provision does not indicate any cap. It is pointed out that both, Sections 37 and 39(9) are to be read with Rules – in this case Rule 71 – sub-rules (2) and (3) which in fact indicate that there can be rectification for a month , thus implying that a rectification within a month is not necessary but that as many rectifications, as are necessary, for the dealers to correct the mistakes discerned later not merely on account of its errors but on account of the errors, in receipt of inputs or from the buyers tra
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