2024 (6) TMI 1315

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..... d period or to allow the petitioner to make such correction through manual mode within a stipulated period - HELD THAT:- Having heard learned counsel for the parties, this Court disposes of the writ petition directing the opposite parties to take a decision on the reply submitted by the petitioner in form GST ASMT 11 by affording opportunity of hearing to the petitioner. In the event the authoriti .....

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..... y online or off-line, by opening the GST Portal for limited period or to allow the petitioner to make such correction through manual mode within a stipulated period. 4. Mr. S.A. Mohanty, learned counsel for the petitioner contended that due to inadvertent error in Form GSTR-3B under Annexure-1, it resulted discrepancy in the Form GSTR 3B return and accordingly, the petitioner was issued with notic .....

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