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TMI Blog2023 (1) TMI 1025X X X X Extracts X X X X X X X X Extracts X X X X ..... ts that the form GSTR-2A is not in the correct format. Concededly, the counter affidavit does not indicate any specific deficiency in the form as uploaded by the petitioner. Admittedly, form GSTR 2A is a system generated form. It is stated that certain columns in the form GSTR 2A are blank and therefore, the application for refund has not been processed. According to the petitioner, the form GSTR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ER 1. The petitioner has filed the present petition, inter alia, praying as under: a) Issue a writ of mandamus or any other writ, order or direction of like nature to the Respondents, directing the Respondents to refund amount of Rs.5,98,806/- along with applicable interest to the Petitioner. b) Issue a writ of mandamus or any other writ, order or direction of like nature to the Res ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orted by all relevant documents including form GSTR 2A. 5. The learned counsel appearing for the respondents states that although form GSTR 2A has been uploaded in PDF format, the same was not in the correct form . He submits that if the petitioner approaches the concerned officer, the said issue could be resolved. 6. The learned counsel appearing for the petitioner states that he has alrea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lumns in the form GSTR 2A are blank and therefore, the application for refund has not been processed. According to the petitioner, the form GSTR 2A, as visible at its end, reflects all relevant particulars. The learned counsel appearing for the petitioner states that the scanned copy of the said form (GSTR-2A.pdf) was uploaded along with the application. 10. In view of the above, the respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X
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