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TMI Blog2019 (11) TMI 890X X X X Extracts X X X X X X X X Extracts X X X X ..... s. The rectified Form shall be submitted by the petitioner within a week manually. List on 08.05.2020. - W.P.(C) 9963/2019 - - - Dated:- 14-11-2019 - MR. VIPIN SANGHI AND MR. SANJEEV NARULA JJ. Petitioner Through: Mr. Rajesh Jain with Mr. Virag Tiwari, Advs. Respondents Through: Mr. Jasmeet Singh, CGSC with Mr. Srivats Kaushal, Advs. for UOI. O R D E R No reply has been filed by the respondents till date. Further time is sought by learned counsel for the respondents. The submission of learned counsel for the petitioner is that the time limitation for filing the annual return is expiring on 30.11.2019 as per the date extended by the respondents themselves. He submits that the petitioner should, at least, be permi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4C1ZJ 2/22.11.2017 Dehradun 122178/- The total input tax credit against the above supplies worked out to ₹ 19,07,437/-. However, on account of an inadvertent mistake, the particulars of the GSTIN were wrongly filled up, which are as follows: S.No. Receiver s Name GSTIN Invoice no./ date Place of supply Amount including tax @ 12% 1. Mohan Exports (India) Pvt. Ltd. 07AAACM4168J1ZC 45/7.11.2017 Delhi 201600/- 2. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gust and December, 2017 and January and February, 2018 subject to the outcome of the writ petition. It was made clear that if the petitioner submits a rectified statement for the said purpose, the respondents shall process the same in accordance with the procedure established by law. Considering the fact that the respondents have not filed a reply despite grant of opportunity as early as on 16.09.2019, and the period for filing the annual return for the period in question would expire on 30.11.2019, we are inclined to grant interim relief as sought by the petitioner verbally. Therefore, subject to final outcome of the writ petition, we permit the petitioner to rectify the return in GSTR 1 Form for the period November, 2017 in respect ..... X X X X Extracts X X X X X X X X Extracts X X X X
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