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The short question involved in the present case is whether the petitioner can be permitted to rectify/ amend the GST number of the purchaser in GSTR-1 GSTR 1 return with respect to the invoices dated 13.05.2021 (on account of human error) for the quarter ending 330.06.2021 0.06.2021 after the limitation period is expired in terms of Section 37(3) of the Central Goods and Services Tax Act, 2017 (for short, 'the Act').

Learned counsel for the petitioner submits that the petitioner company ought not be made to suffer on account of inadvertent human error which is apparent on the face of the record having occurred without there being any deliberation on part of the petitio petitioner.

ner. The business of the petitioner company is seriously affected on account of the said refusal to make the correction.

5. Learned counsel for the petitioner relie relies on judgments of Karnataka High Court in WP No. 2911 of 2022 - M/s Orient Traders vs The 2 of 16 Neutral Citation No:=2024:PHHC:148491-DB Deputy Commissioner of Commercial Taxes and another, decided on 16.12.2022, Jharkhand High Court in WP (T) No. 2478 of 2021 - M/s Mahalaxmi Infra Contract Limited vs GST Council and others, decided on 18.10.2022; Madras High Court in WP No. 4458 of 2019 2019- M/s /s Interplex Electronics India Private Limited vs The Assistant Commissioner of State Tax and another decided on 15.06.2022; Kolkata High Court in Price Waterhouse Coopers Private Limited vs CIT, Kolkata Kolkata-1 (2012) 11 SCC 316; and Bombay High Court in WP No. 15368 of 2023 Star Engineers (I) Private Limited vs Union of India and others decided on 14.12.2023.

13. In our opinion, the proviso ought not to defeat the intention of the legislature as borne out on a bare reading of subsection (3) of Section 37 and sub sub-section section (9) of Section 39 in the category of cases when there is a bonafide and inadvertent error in furnishing any particulars in filing of returns, accompanied with the fact that there is no loss of revenue whatsoever in permitting the correction of such mistake. Any contrary interpretation of sub-section section (3) of Section 37 read with sub-sections (9) and (10) of Section 39 would lead to absurdity and / or bring a regime that GST returns being maintained by the department having incorrect particulars become sacrosanct, which is not what is acceptable to the GST regime, wherein every aspect of the returnss has a cascading effect. This is necessarily required to be borne in mind when considering the cases of inadvertent human errors creeping into the filing of GST returns."