The present application has been filed to direct the respondents to issue necessary instructions, directions and orders to the jurisdictional officers to give effect to the rectified GSTR-3B returns filed manually by the petitioner
Section 140 of the CGST Act, 2017 — Transitional Credit -- The petitioner sought a direction to the respondents to give effect to the rectified GSTR-3B returns filed manually by the petitioner for the months of July to September 2017 after accepting and verifying the same based on the information and supporting documents submitted. The petitioner submitted that this Court vide its order dated 05th May 2020 had read down para 4 of the circular dated 29th December,2017 to the extent that it restricted the rectification of Form GSTR-3B in respect of the period in which the error had occurred. He had submitted the requisite information and rectified Form GSTR-3B between 04th June 2020 and 26th June 2020 with the respective jurisdictional offices. However, the respondents have not completed the verification process. The petitioner submitted that though the UOI has filed a SLP No. 8654/2020 before the Supreme Court against the order dated 05th May 2020, it is yet to be listed. The same cannot come in the way of implementation of an order passed by this Court.
Held that:-The Hon’ble Court issued notice and listed the matter on 13th January, 2021.