2023 (12) TMI 513

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..... URT - HC - Dated:- 8-12-2023 - WP (C) NO. 41219 OF 2023 - - - GST - Rectification of mistake in Form GSTR-3B by accounting input tax credit as IGST instead of SGST and CGST credit - permission to petitioner to refund IGST Input tax credit and thereafter, adjust the same towards SGST and CGST liability - reconsideration of Exhibit.P3 or P6 by considering evidences produced by petitioner, especiall .....

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..... ment Pleader for the parties. 2. The present writ petition under Article 226 of the Constitution of India has been filed by the petitioner, a registered dealer under the provisions of the KVAT Act and now under the provisions of the CGST/SGST Act, for the following prayers: i) To issue a Writ of mandamus or any other appropriate writ or order or direction directing respondents to permit the petiti .....

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..... orders or directions as this Hon'ble Court deems fit and proper in the facts and circumstances of the case. vi) To dispense with the production of translation of vernacular documents 3. After some arguments, the learned Counsel for the petitioner submits that the petitioner committed some errors in submitting the returns in GSTR-3B, on the basis of which the assessment order in Ext.P3 has been .....

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