TMI Blog2019 (8) TMI 1351X X X X Extracts X X X X X X X X Extracts X X X X ..... SEETHARAMA MURTI AND Ms. J. UMA DEVI, JJ. For the Petitioner : BATTU SRINIVASA RAO For the Respondent : B KRISHNA MOHAN ASST SOLICITOR GENERAL OF INDIA ORDER: We have heard the submissions of learned senior counsel appearing for the petitioner and of learned Assistant Solicitor General appearing for respondent nos. 1 and 2. We have perused the material record. The facts, which are discernible from the pleadings and the submissions and which are relevant for consideration at this stage of passing of an interim order, may be stated, in brief, as follows: 'For the months of July, 2017 to March, 2018 i.e., for the financial year 2017- 18, the petitio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... chance to rectify or modify the returns and hence, the petitioner is not entitled to the relief claimed in the writ petition or an interim order. Learned senior counsel appearing for the petitioner has invited the attention of this Court to the decision of Gujarat High Court in AAP and co., Chartered Accounts through Authorized Partner vs. Union of India [C/SCA/18962/201Bl reported on 24.06.2019, wherein the question considered by the learned Division Bench of that High Court is as follows; 'Whether the return in Form GSTR-33 is a return required to be filed under Section 39 of the CGST Act JGGST Act. The aforesaid press release is valid and in consonance with Section 16(4) of the CGST Act/GGST Act only if For ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nding the contention of the revenue, as it would bc inequitable for the petitioners therein to suffer on the count that the transfer would take some time. Learned senior counsel would further contend that the provision in Section 39(9) of CCST Act referred to supra would cover other contingencies like under declaration of tax etc., but does not cover rectification of clerical errors and in the case on hand, there is also no revenue implication. Having regard to the facts and submissions, we are satisfied that a prima facie case is made out aod that as the issues raised in the writ petition require detailed examination, this IS a fit case to grant the interim order. Accordingly, the petitioner is permitted to rectify ..... X X X X Extracts X X X X X X X X Extracts X X X X
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