Apex Court Seeks Finance Ministry’s Response On Writ Petition Seeking Option For Revised GST Returns On GSTIN Portal

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The Supreme Court has recently issued a notice in a Writ Petition seeking the availability of an option for revised returns on the GSTIN Portal to enable GST Dealers to rectify human errors in their return filings and to avoid disputes between the GST Department and GST Registered Persons.

Seeking the response of the Ministry of Finance, the Bench of Justice B.V. Nagarathna and Justice Ujjal Bhuyan ordered, “Issue notice to the respondents.”

In the petition filed by Pradeep Kanthed, it is stated that despite seven years having passed since the enactment of the GST Act and Rules, along with more than 3,500 amendments, circulars, and notifications, no significant attention has been given to the availability of revised returns on the GSTIN Portal to date.

Appearing in person, Kanthed stated in the writ petition that hundreds and thousands of GST-registered persons and GST-registered dealers often make natural human mistakes, such as calculation errors, counting inaccuracies, computation mistakes, and machine errors which can be corrected if an option for revised returns is made available.

“Constitution of India Article 19 to 22 guarantees the right of freedom “Freedom of doing business” and freedom of ease of business but the GST Department and GST Act and Rules put a snare in the neck of GST Registered Persons / GST Registered Dealers by not providing them to correct their mistakes immediately discovered on GSTN Portal as there, is no format of revised returns”, read the Petition.

The petition emphasized that the unavailability of the option for revised returns means that once a return with errors and mistakes is uploaded, it cannot be modified in any way. Moreover, these incorrect entries or erroneous data uploaded due to human error create a trap for GST-registered persons and GST-registered dealers.

Continuing, the Petitioner submitted in the Writ Petition that every Revenue Act, including the Income Tax Act, VAT Act, and Customs and Duties Act, typically includes provisions for revised returns. However, in stark contrast, the GST Act and Rules, as well as the GSTN Portal, deprive GST-registered persons and GST-registered dealers of their fundamental rights by denying them the option of revised returns.

It has also been submitted that GST returns are filed under sections 39(1), 39(2), 39(3), and 39(5), and the way the GST Act, Rules, and the GSTN Portal are drafted shows a deliberate absence of provisions for revised returns.

Petitioner states that such an approach is considered both illiberal and illogical on the part of the GST Department and the GST Council. Accordingly, the petitioner sought that the respondents be directed to provide the option for revised returns.

Cause Title: Pradeep Kanthed v. Union Of India & Ors [WRIT PETITION(S)(CIVIL) NO(S). 1006/2023]


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Pooja Gupta

CA Pooja Gupta (CA, ISA, M.com) having 15 years of experience. Educator and Digital Creator

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CA Pooja Gupta (CA, ISA, M.com) having 15 years of experience. Educator and Digital Creator

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