2023 (9) TMI 1656

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..... aring for the petitioner submits that the order dated 31st July, 2023, has been passed due to mis-representation by another learned Advocate Mr. Siddhartha Banerjee who has not been engaged in this writ petition and by considering his submission that this matter does not pertain to Group-IV of the classification list this matter was released while this matter clearly falls with in the Group-IV of .....

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..... Considering the facts and circumstances of the case and submission of the parties, the respondent No.2 is directed to consider and dispose of the aforesaid representation of the petitioner for allowing it to amend the GSTR-1 form either manually or online as per the provision of Section 38(5) of the WBGST Act, 2017, in accordance with law and by passing a reasoned and speaking order and after givi .....

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