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2020 (6) TMI 381 - HC - GSTPermission to petitioner to file revision of GST TRAN-1 - section 140(3) of the Central Goods and Services Tax Act, 2017 - while the case of the petitioner is that mistake committed was procedural, the court considers appropriate not to entertain the petition at this stage - HELD THAT:- Whether there is a procedural lapse or otherwise, is the aspects to be gone into and decided by the competent authority, to which the petitioner has already addressed communication way back in August and September, 2019. The authority of the respondents department has not decided to respond to the same so far. It is only after the decision is rendered by the authorities, it will be open for the petitioner to take a further legal recourse in accordance with law - While not entertaining this petition and not touching the merit part of the case of the petitioner, the respondent Nos. 6 to 8 are directed to respond to the communication of the petitioner within four weeks from the date of receipt of this order. Petition disposed off.
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