9911796707
|
Home
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (9) TMI 1656 - HC - GSTChallenge to order passed due to alleged misrepresentation by an advocate not engaged in the case - HELD THAT - 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 giving opportunity of hearing to the petitioner or its authorised representative within a period of four weeks from the date of communication of this order. Petition disposed off.
In the case before the Calcutta High Court, presided over by Justice Md. Nizamuddin, the petitioner sought relief from an order dated July 31, 2023, which was passed due to alleged misrepresentation by an advocate not engaged in the case. The petitioner argued that the matter falls within Group-IV of the classification list, leading to the recall of the previous order.
The petitioner contended that an inadvertent error occurred in filling the GSTR-1 Form, and sought condonation of this mistake. The petitioner had made representations to the respondent GSTIN/respondent No.2, the last of which was on March 15, 2022, but had not received a response. The court directed respondent No.2 to consider the petitioner's representation to amend the GSTR-1 form, either manually or online, in accordance with Section 38(5) of the WBGST Act, 2017. The decision should be made through a "reasoned and speaking order" after providing an opportunity for a hearing to the petitioner or their representative, within four weeks from the communication of the order. The writ petition, WPA 12590 of 2022, was disposed of with these observations and directions.
|
