2021 (1) TMI 300 - ALLAHABAD HIGH COURT - GST

Head Note / Extract:
Seeking direction to respondent authorities to accept the manual GSTR 3B return from the petitioner and to process the same for the period August, 2018 to August 2019 - seeking direction to respondent authorities to open the GST portal by permitting the petitioner to amend its summary GSTR 3B return for the period August, 2018 to August, 2019 - seeking direction to respondent authorities to decide the representation dated 15.11.2019 and 5.11.2019 (Annexure Nos.6 & 4) filed by the petitioner - seeking direction to respondent authorities to refund the input tax credit as is available to the petitioner for the period August, 2018 to August, 2019. HELD THAT:- Without expressing any opinion on the merits of the case and with the consent, the writ petition is disposed of asking the competent authority, i.e. respondent nos. 4 and 5, Joint Commissioner (I.T. Cell), Commercial Tax, 7-A, Ashok Marg, Lucknow and Deputy Commissioner, Commercial Tax, State GST Department, Division-4, Jhansi to decide the representation of the petitioner strictly in accordance with law, expeditiously. Petition disposed off.