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TMI Blog2023 (11) TMI 91X X X X Extracts X X X X X X X X Extracts X X X X ..... the revised invoices after the time for filing the return got expired. The petitioner cannot be granted time on ground of spacious him approaching the IREL for issuing revised invoices. It can be seen that the petitioner has taken steps immediately on receipt of the notice dated 13.06.2023. More than three months have gone by since 13.06.2023, i.e, the date of request of the petitioner for revised ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ued by the 1st respondent asking the petitioner to file pending returns in GSTR-3B for the month of February 2022 to March 2022 and further notice Ext.P6 has been issued asking the petitioner to furnish the returns within 15 days failing which the tax liability may be assessed under section 62 of the GST Act, based on the relevant materials available with the office. 2. Learned Counsel for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submits that IREL in Ext.P7 dated 06.09.2023 has requested some time to issue revised invoices for the supply of the goods taken by the petitioner. It has been stated that the IREL will take necessary steps and issue the revised invoices. IREL has intimated that they are in process of receiving the revised invoices and the same will be issued at the earliest. Learned Counsel for the petitioner su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ate of request of the petitioner for revised invoices. Ext.P7 is the communication from IREL dated 06.09.2023. 5. In view thereof, I find it is difficult to extend further time for filing the returns and restrain the authorities from taking the proceedings under section 46 of the GST Act to wait for issuance of revised invoices by IREL. However, as last opportunity, if the petitioner files retu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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