Pradeep Kanthed Vs. Union of India and Ors (Supreme Court of India)

Introduction: The Supreme Court of India, in the case of Pradeep Kanthed v. Union of India and Ors [Writ Petition (Civil) No. 1006/2023], issued a notice to the Finance Ministry on January 2, 2023. The notice addresses concerns raised by the petitioner regarding the absence of an option for revised returns on the GST portal, creating issues for GST-registered persons and dealers.

Background: The writ petition was filed by Pradeep Kanthed, highlighting the peculiar absence of a provision for revising GST returns on the GST portal. The petitioner argued that this absence stands in contrast to other revenue laws that typically incorporate provisions for revised returns. The contention is that the lack of an option for revising returns is not only troubling for businesses but also raises concerns about the violation of fundamental rights.

Key Points:

• Nature of Petition: Writ Petition (Civil) No. 1006/2023
• Date of Hearing: January 2, 2023
• Concern Raised: Absence of an option for revised returns on the GST portal.
• Petitioner's Argument: Lack of provision for revising returns is illogical and deprives individuals of their fundamental rights.
• Next Hearing: The matter has been listed for further hearing on January 12, 2024.

Detailed Analysis: The petitioner, Pradeep Kanthed, highlighted the inconvenience faced by GST-registered individuals and dealers due to the unavailability of an option for revising returns on the GST portal. The plea emphasizes that this absence contradicts the norm observed in other revenue laws, which typically allow for the filing of revised returns.

The petitioner's stance is rooted in the belief that the current scenario is not only problematic for businesses but also raises constitutional concerns related to fundamental rights. The notice issued by the Supreme Court is a pivotal step in addressing and resolving this issue.

Conclusion: The Supreme Court's issuance of notice to the Finance Ministry in response to the concerns raised by Pradeep Kanthed reflects the significance of the matter. The absence of an option for revising GST returns on the portal is a pressing issue affecting businesses and individuals. The upcoming hearing on January 12, 2024, is awaited as it may provide clarity and potential resolutions to ensure a more streamlined and rights-compliant process for GST return filings.