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TMI Blog2023 (10) TMI 794X X X X Extracts X X X X X X X X Extracts X X X X ..... s.R.Hemalatha, Standing counsel. ORDER This writ petition has been filed challenging the impugned order passed by the respondent and to direct the respondent to allow the petitioner to rectify the GST returns filed for the month of November 2018, December 2018, February 2019, April 2019, May 2019 and July 2019. 2. Ms.R.Hemalatha, learned Standing counsel, takes notice on behalf of the responden ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the strength of invoices issued by the supplier for the period from April 2019 to March 2020. 5. He would further submit that under these circumstances, the petitioner made a representation to shift the ITC Credit, which was already claimed, from one head to another and the same was simply rejected by the respondent by virtue of the said impugned order. 6. Per contra, the learned counsel for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tioner and the respondent and also perused the materials available on record. 9. In view of the above, this Court is not inclined to entertain the present petition. Further, while rejecting this petition, this Court grants liberty to the petitioner to file a rectification application under Section 161 of the GST Act and in such case, this Court directs the respondent to consider the said applicat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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