2021 (5) TMI 811

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... all taxes as and when they were due - HELD THAT:- Without entering into the merits of the claim of the petitioner, the present petition is being disposed of with a direction that the petitioner may file a fresh representation raising all his grievances before the competent authority which according to Sri Dhananjay Awasthi learned Advocate is Commissioner, CGST Central Excise Jhansi Division, .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ile filing return in GSTR-1 can be corrected at the ends of the respondents. A representation in this regard had been made on 16.9.2020 but no action has been taken as yet. Sri Dhananjay Awasthi learned counsel for the respondent nos.2 and 3, on the other hand, submits that the representation moved by the petitioner is addressed to the Nodal Officer, State GST authorities who is not competent t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... competent authority which according to Sri Dhananjay Awasthi learned Advocate is Commissioner, CGST Central Excise Jhansi Division, Jhansi. It is provided that, in case, the petitioner approaches the competent authority alongwith a copy of this order within a period two weeks from today, the competent authority shall be under obligation to do the needful in accordance with law within a furth .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X