STAR ENGINEERS (I) PVT. LTD Vs. UNION OF INDIA

JUDGEMENT

(1.) This petition under Article 226 of the Constitution of India essentially challenges a communication dtd. 27/9/2023 issued by the respondent-Deputy Commissioner, State Tax, whereby on an application of the petitioner for seeking approval to modify / amend FORM GSTR-1 for financial year 2021-2022 dtd. 11/9/2023, the petitioner has been informed that such a request for amendment of Form GSTR-1 cannot be approved considering that the matter is time barred and accordingly, the petitioner 's application would stand rejected. At the outset it would be necessary to extract the communication which reads thus: <IMG>JUDGEMENT_9_LAWS(BOM)12_2023_1.jpg</IMG> <IMG>JUDGEMENT_9_LAWS(BOM)12_2023_2.jpg</IMG>

(2.) The relevant facts are required to be noted:

(3.) The petitioner contends that during the financial year 2021-2022 the petitioner had carried out delivery of the goods to several third-party vendors and simultaneously invoices were generated "Bill-to-Ship-to-Model " in line with the instructions received from BAL. During the said period, the company had correctly issued the e-invoices and credit notes in favour of BAL by appropriately citing its GST identification number ( "GSTIN "). However, at the time of filing of Form GSTR-1 for the period July 2021, November 2021 and January 2022, inadvertently GSTIN of third parties to whom shipment was delivered, was reported instead of declaring GSTIN of BAL.