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This court allow the present petition and permit the Petitioner to rectify Form GSTR-3B for the period to which the error relates

GSTR 3B return ---The petitioner prayed for direction to the respondent to accept the manual GSTR 3B return and to process the same for the period August, 2018 to August 2019;directing the respondent to open the GST portal by permitting the petitioner to amend its summary GSTR 3B return; directing the respondent authorities to decide the representation dated 15.11.2019 and 5.11.2019. The petitioner relied the judgment of Hon'ble Delhi High Court in the case of Bharti Airtel Ltd. Vs. Union of India and others 2020. The petitioner submitted that he has already made a detailed representation on 15.11.2019/5.11.2019 before the concerned authorities, which is pending consideration. The respondent counsel submitted that the representation is still pending and the same has not been decided, then definitely the authority concerned would proceed to take a final call in the matter. Held that:- The Hon’ble High Court disposed the petition by directing respondent to decide the representation of the petitioner strictly in accordance with law, expeditiously.