TMI Blog2021 (1) TMI 300X X X X Extracts X X X X X X X X Extracts X X X X ..... rn for the period August, 2018 to August, 2019 - seeking direction to respondent authorities to decide the representation dated 15.11.2019 and 5.11.2019 (Annexure Nos.6 4) filed by the petitioner - seeking direction to respondent authorities to refund the input tax credit as is available to the petitioner for the period August, 2018 to August, 2019. HELD THAT:- Without expressing any opinion ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d Sri Mata Prasad and Sri Apurva Hajela for respondents nos.4 and 5. The present petition has been preferred by the petitioner for the following reliefs:- (a) Mandamus directing the respondent authorities to accept the manual GSTR 3B return from the petitioner and to process the same for the period August, 2018 to August 2019; (b) Mandamus directing the respondent authorities to open ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n light of the above discussion, the rectification of the return for that very month to which it relates is imperative and, accordingly, we read down para 4 of the impugned Circular No. 26/26/2017-GST dated 29.12.2017 to the extent that it restricts the rectification of Form GSTR-3B in respect of the period in which the error has occurred. Accordingly, we allow the present petition and permit the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... resaid judgement. In this regard, he has already made a detailed representation on 15.11.2019/5.11.2019 before the concerned authorities, which is pending consideration. Learned Standing Counsel very fairly states that in case the representation is still pending and the same has not been decided, then definitely the authority concerned would proceed to take a final call in the matter. In vie ..... X X X X Extracts X X X X X X X X Extracts X X X X
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