Bombay HC allows assessee to make necessary modifications in GSTR-1 & GSTR-3B for seeking IGST refund

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Fact: Star Rays (“the petitioner”) seeks refund of integrated goods and service tax paid in respect of the goods which have been exported. The refund aggregates to an amount of Rs. 8.42 crores for the period from July, 2017 to January, 2018.

Respondent’s Contention of law: Respondent states that there are some technical difficulties, the reconciliation of the shipping bills and the invoices was not possible. However, the system has now been rectified and the petitioner can carry out the necessary modifications in Form GSTR-1 and GSTR-3B.

Held: The Hon’ble High Court, Bombay in the case of Star Rays Vs. Union of India vide order no: 2483 of 2018 dated October 22, 2018 stated that that the necessary modifications will be carried out within a period of one week. On which revenue exclaimed that the refund applications would be disposed of within a period of 8 weeks from the date the petitioners carry out the necessary modifications in the GSTR-1 and GSTR-3B forms.

Citation: [2018] 100 taxmann.com 73 (Bombay)