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2021 (8) TMI 669 - HC - GSTRevision of GSTR 3B - statutory obligation on the State GST authority - HELD THAT:- There is no statutory obligation existing on the State authorities to allow the petitioner to revise GSTR 3B for the month of March, 2019. The fact that under a circular some discretion has been granted may not be enough in the facts of the present case where, adjudication proceeding has also been concluded against the petitioner. - the adjudication order is clearly appealable. The writ petition in extraordinary jurisdiction under article 226 of the Constitution of India is not entertained - Once the appeal filed by the assessee is allowed and it is contested that GSTR 3B for the month of March, 2019 suffered from inadvertent mistakes upon evidence led to establish that fact, the appellate authority would have to record a finding in that regard and adjudicate the issue accordingly. If any tax amount is found deposited in excess, over and above, the liability admitted or adjudged for the month of April, 2019, the petitioner may remain entitled to claim benefit of the same in appropriate proceeding, in accordance with law. Petition disposed off.
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