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TMI Blog2022 (7) TMI 604X X X X Extracts X X X X X X X X Extracts X X X X ..... T, Cooch Behar Charge being the respondent no.1 herein to consider the representation dated November 12, 2021 which is annexed as Annexure P/4 at page 60 of the writ petition and to dispose of the same by passing a reasoned order after giving an opportunity of hearing to the petitioner and / or its authorized representative and to communicate the same to the petitioner. - WPA 1611 of 2022 - - - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h Burn Limited being the respondent no.2 herein and while submitting GST returns for the months of November, 2018 and August, 2019 through online portal, certain inadvertent mistakes were committed by showing the outward supply in B2C column instead of B2B and therefore, the recipient, i.e. the respondent no.2 is unable to find the same in GSTR-2A for which the respondent no.2 made a short payment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te its decision with regard to the petitioner s prayer for rectification of the return in GSTR 1. Mr. Mishra further relies upon the judgment dated December 14, 2021 passed by the Hon ble Division Bench in a batch of appeals being MAT 552 of 2020 with I.A. CAN 1 of 2020 and I.A. CAN 2 of 2020 (Nodal officer, Jt. Commissioner, IT Grievance, GST Bhawan Vs. M/s. Das Auto Centre) and submits tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thorized representative and to communicate the same to the petitioner. 6. It will be open to the petitioner to raise all issues both factual and legal at the time of such hearing and the petitioner will also be at liberty to rely upon any decision of the Court of law at the time of hearing. 7. The entire exercise shall be completed by the respondent no.1 within a period of four weeks from th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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