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Rectification of inadvertent mistake in Form GSTR-1 ie, in respect of export of goods with payment of GST, the port code was shown incorrectly and the payment was shown as without GST.

Section 39 of the CGST Act — Filing of Returns – The petitioner sought directions to the respondent to decide inter alia on the ground that in June, 2018, his company shipped 52 tonnes of Zinc Ingot to one of its customers in Kuwait. The supplier charged 18% GST. Due to an inadvertent mistake, two incorrect entries were reflected in Form GSTR-1 i.e., the port code was shown incorrectly and the payment was shown as without GST. The petitioner tried to rectify the mistake through online but there was no such provisions therein. Accordingly, a complaint was lodged with the respective respondent and on 13/02/2019, a reply was given by him (respondent) directing the petitioner to register a complaint with ICEGATE Portal and also with the Commissioner of Port of Export at Ahamadabad. The petitioner registered a complaint. When the petitioner raised his grievance in Grievance redressal portal of GST, they issued a ticket number but they closed it with a message ‘resolved’ without doing anything. The respondent submitted that there is no prima facie proof of receipt of the representation but the department would not be averse in deciding the same. Held that:- The Hon’ble High Court directed the respondent to decide representation dated 06.02.2020 after affording an opportunity of hearing to the petitioner in accordance with law.