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2023 (11) TMI 510 - HC - GSTSeeking correction of uploading mistake in GSTR-3B of the petitioner for the period February, 2018 - constitutional validity of Circular No. 26/26/2017-GST, dated 29.12.2017 - HELD THAT:- Considering the facts that paragraph 4 of the circular No. 26/26/2017-GST has been read down and it has been stated that the assessee can rectify the mistake in respect of the period in which it is granted. Subsequently, this is the law which has been taken note in several judgments. Question here is of disputed question of fact and this Court cannot be expected to decide the disputed question of fact within the jurisdiction under Article 226 of the Constitution of India. This writ petition is disposed of with liberty to the petitioner to approach the appellate authority under Section 107 of the GST Act against the impugned order Ext. P15. If the petitioner submits all the documents in his favour before the appellate authority, the authority will examine it in accordance with law and pass an order accordingly.
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