2021 (1) TMI 300

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..... wal, learned counsel for the petitioner; Sri Ashok Singh, learned counsel for respondent nos.1, 2 and 3 and Sri Mata Prasad and Sri Apurva Hajela for respondents nos.4 and 5. The present petition has been preferred by the petitioner for the following reliefs:- "(a) Mandamus directing the respondent authorities to accept the manual GSTR 3B return from the petitioner and to process the same for t .....

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..... levant paragraph of the aforesaid judgment is reproduced hereinabove: "24. Thus, in light of the above discussion, the rectification of the return for that very month to which it relates is imperative and, accordingly, we read down para 4 of the impugned Circular No. 26/26/2017-GST dated 29.12.2017 to the extent that it restricts the rectification of Form GSTR-3B in respect of the period in whic .....

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..... d as such, the claim of the petitioner is to be addressed in the light of the aforesaid judgement. In this regard, he has already made a detailed representation on 15.11.2019/5.11.2019 before the concerned authorities, which is pending consideration. Learned Standing Counsel very fairly states that in case the representation is still pending and the same has not been decided, then definitely the .....

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