TMI Blog2020 (10) TMI 1001X X X X Extracts X X X X X X X X Extracts X X X X ..... he web portal of the GST Department - permission to rectify the form GSTR-3B by utilizing the available credits and/or permit the petitioner to file the necessary documents manually - section 49A 49B of the Central GST Act 2017 read with Rule 88A of the GST Rules, 2017 - HELD THAT:- Upon hearing the counsel for the parties issue Notice returnable by 24-11-2020. Since the counsel for the respond ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... structions and place it before the Court. Today when the matter was called up, Ms. P. Das, learned counsel appearing for the GST on behalf of Mr. S.C. Keyal, submits that they need 4 (four) weeks' time be granted to file the affidavit. The counsel for the State of Mizoram submits that they would like rely on the stand taken by the GST for the time being and permitting them to place further ins ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... GST not in respect of State GST. It is submitted that due to this automated adjustment in the official web portal of the GST Department, the petitioner could not avail the optimum benefit under the budgetary support scheme of 2017 and accordingly suffered huge financial losses. The learned counsel for the petitioner submits that they have already applied in the web portal seeking to rectify the cl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the same are permitted to rectify as sought for. Upon hearing the counsel for the parties issue Notice returnable by 24-11-2020. Since the counsel for the respondents have already entered appearance no fresh Notice need be issued, however, sufficient copies of the writ petition be furnished to the learned standing counsel for the respondents. Till next Returnable date the department is dire ..... X X X X Extracts X X X X X X X X Extracts X X X X
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