Kiran Enterprises, the Petitioner is a distributer of Bharati Hexacom Limited. While filling tax invoices, Bharati Hexacom Limited had mentioned the name of Kiran Enterprise, however, the GSTIN had been inadvertently mentioned of New Kiran Enterprise, which is another sole proprietorship firm of the Petitioner dealing in the same products with same PAN.
The Petitioner wrongfully utilised the excess ITC against discharge of its GST liabilities. Thereafter, the Respondent sought to demand of tax and impose penalty for availing wrongful ITC. Aggrieved, the Petitioner had filed an application for rectification of error in the tax invoice. However, the Application came to be rejected as being time-barred.
The Tripura HC observed that in terms of Section 161 of the CGST Act, any error which is apparent on the face of the record in the decision or the order or the notice or the certificate or any other documents issued by any authority, the said authority can rectify such error, within a period of 3 months from the date of such decision, or order or notice or certificate or any other documents as the case may be.
It had been further observed that Section 161 of the CGST Act is a complete code within itself and it has impliedly excluded the Limitation Act. The Tripura HC further noted that the rectification as sought by the Petitioner is not covered by Section 161 of the CGST Act. Accordingly, the HC dismissed the Writ Petition.
Kiran Enterprises vs. The State of Tripura [WP(C)No.114 of 2020]
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