TMI Blog2021 (8) TMI 669X X X X Extracts X X X X X X X X Extracts X X X X ..... tion has been granted may not be enough in the facts of the present case where, adjudication proceeding has also been concluded against the petitioner. - the adjudication order is clearly appealable. The writ petition in extraordinary jurisdiction under article 226 of the Constitution of India is not entertained - Once the appeal filed by the assessee is allowed and it is contested that GSTR 3B ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed counsel for the State and Sri Devendra Gupta, learned counsel for the Central Government. Present writ petition has been filed seeking a writ of mandamus to allow the petitioner to revise GSTR 3B for the month of March, 2019. Writ of certiorari has also been sought with respect to the adjudication order dated 28.08.2019 passed by the respondent no.3 for the tax period March, 2019. At the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the challenge raised the adjudication order dated 28.08.2019, we find that the same is clearly appealable. For those reasons, we are not inclined to entertain the writ petition in extraordinary jurisdiction under article 226 of the Constitution of India. The further submission advanced by learned counsel for the petitioner unless the writ of mandamus is issued and the petitioner is allowed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ner files an appeal before the competent authority against the order dated 28.08.2019 within a period of two weeks from today along with a copy of this order, the said appeal may be entertained and decided on its own merit without raising objection as to limitation. This direction has been issued in view of the prevailing situation arising from the spread of the pandemic Covid-19. - - TaxTMI - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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