There is no statutory obligation existing on the State authorities to allow the petitioner to revise GSTR 3B for the month of March, 2019. This court is not inclined to entertain the writ petition in extraordinary jurisdiction.
Revision of GSTR 3B return ——–The petitioner sought writ of mandamus to allow the petitioner to revise GSTR 3B for the month of March, 2019 and sought writ of certiorari to the adjudication order dated 28.08.2019. The respondent counsel submitted that there is no statutory obligation on the State GST authority to allow the petitioner to revise the GSTR 3B and there is a statutory remedy of appeal under Section 107 of Act, 2017. The court observed that there is no statutory obligation exist on the State authorities to allow the petitioner to revise GSTR 3B. Further, the challenge raised the adjudication order dated 28.08.2019 is clearly appealable.
Held that:- The Hon’ble High Court directed that in case the petitioner files an appeal before the competent authority against the order dated 28.08.2019 within a period of two weeks, the said appeal may be entertained and decided on its own merit without raising objection as to limitation.
There is no statutory obligation existing on the State authorities to allow the petitioner to revise GSTR 3B for the month of March, 2019. This court is not inclined to entertain the writ petition in extraordinary jurisdiction.
Revision of GSTR 3B return ——–The petitioner sought writ of mandamus to allow the petitioner to revise GSTR 3B for the month of March, 2019 and sought writ of certiorari to the adjudication order dated 28.08.2019. The respondent counsel submitted that there is no statutory obligation on the State GST authority to allow the petitioner to revise the GSTR 3B and there is a statutory remedy of appeal under Section 107 of Act, 2017. The court observed that there is no statutory obligation exist on the State authorities to allow the petitioner to revise GSTR 3B. Further, the challenge raised the adjudication order dated 28.08.2019 is clearly appealable.
Held that:- The Hon’ble High Court directed that in case the petitioner files an appeal before the competent authority against the order dated 28.08.2019 within a period of two weeks, the said appeal may be entertained and decided on its own merit without raising objection as to limitation.