TMI Blog2024 (1) TMI 1104X X X X Extracts X X X X X X X X Extracts X X X X ..... se of action for the Petitioner is to file an Application for rectification of the returns which were filed in FORM GSTR- 01 and, more particularly, considering the observations as made by the Division bench in STAR ENGINEERS (I) PVT. LTD. VERSUS UNION OF INDIA, STATE OF MAHARASHTRA AND DEPUTY COMMISSIONER OF STATE TAX-GST. [ 2023 (12) TMI 729 - BOMBAY HIGH COURT] , and after an order is passed on the Rectification Application, the inter-se issue between the Petitioner and Mahindra Logistics can be taken up by the Petitioner and appropriate claim can be raised subject to the outcome of the Rectification Application. Petition is disposed off with liberty to the Petitioner to approach the department by filing a Rectification Application so as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ue to this, ITC of Rs. 18,74,998/- was denied to Mahindra Logistics, and considering the amount of interest thereon at Rs. 8,30,107/-, Mahindra Logistics is not paying an amount of Rs. 27,05,105/- to the Petitioner. 3. Correspondence ensued between the parties stating that the ITC could not have been disallowed to Mahindra Logistics on the ground of non-reflection of the invoices in FORM-GSTR-2A of Mahindra Logistics. The Petitioner hence requested Mahindra Logistics that it be paid Rs. 27,05,105. It contended that, despite the Petitioner clarifying the position in regard to the inadvertent error in the Petitioner s return as filed under FORM-GSTR-01, Mahindra Logistics is not willing to accept the case of the Petitioner and make payment of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... c) of the CGST and SGST Act along with interest thereon at a rate which this Hon'ble Court may decide as appropriate. (e) That the Petitioner craves leave to add, alter or amend or delete any of the forgoing submissions, grounds or averments in the present petition as and when required; (f) This Hon'ble Court be pleased to grant any such further and equitable reliefs as the nature and circumstances of the case may require; (g) This Hon'ble Court be pleased to grant the cost for this Petition. 5. Mr. Bapat has drawn our attention to the decision of a co-ordinate bench of this Court in the case of Star Engineers (I) Pvt. Ltd. Vs. Union of India Ors. in Writ Petition 15368 of 2023, decided on 14th December 2023 . In such decision t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bservations as made by the Division bench in Star Engineers (I) Pvt. Ltd. (Supra), and after an order is passed on the Rectification Application, the inter-se issue between the Petitioner and Mahindra Logistics can be taken up by the Petitioner and appropriate claim can be raised subject to the outcome of the Rectification Application. 8. We accordingly dispose of this Petition with liberty to the Petitioner to approach the department by filing a Rectification Application so as to seek rectification of FORM-GSTR-01 for the period in question, which is permitted to be filed either through online or manual means within a period of four weeks from today. If such an Application is made, let the same be decided in accordance with law by the appr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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