2019 (11) TMI 472

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..... 39 sub Section 9 of CGST Act 2017 - HELD THAT:- Before any direction is issued for reprograming GST Portal, we would like to have the official response of the respondents. However, in the meanwhile, Assistant Commissioner, CCO, GST Zone, Panchkula/respondent No.5 is directed to verify the corrected claims as projected in the manual annual returns placed at Annexure P-21 read with E-mail (Annexure .....

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..... appearing for Union of India has produced a letter dated 21.08.2019, issued by Assistant Commissioner, CCO, GST Zone, Panchkula/respondent No.5, indicating that the incorrect details furnished by the petitioner-assessee in their GSTR-1 and GSTR-3B for the periods during the assessment year 2017-18, are not covered under the category of IT Glitches, so as to permit the rectification, as being consi .....

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..... he meanwhile, Assistant Commissioner, CCO, GST Zone, Panchkula/respondent No.5 is directed to verify the corrected claims as projected in the manual annual returns placed at Annexure P-21 read with E-mail (Annexure P-10) in juxtaposition with the inadvertent mistake already made in the GSTR-1 and GSTR-3B for the months concerned in the assessment year 2017-18. After a thorough evaluation, self spe .....

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