2023 (9) TMI 1656

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..... the parties, the respondent No.2 is directed to consider and dispose of the aforesaid representation of the petitioner for allowing it to amend the GSTR-1 form either manually or online as per the provision of Section 38(5) of the WBGST Act, 2017, in accordance with law and by passing a reasoned and speaking order and after giving opportunity of hearing to the petitioner or its authorised represe .....

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..... ed Advocate appearing for the respondent State GST authority submits that for the relief asked for in the writ petition, GSTIN/respondent No.2 is the appropriate authority. It is the case of the petitioner that due to inadvertence petitioner has committed a mistake in filling up the GSTR-1 Form and such mistake should be condoned in the interest of justice. Petitioner further submits that for the .....

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