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<h1>Court directs Tax Commissioner to review representation by Dec 24, 2019. Petitions on GST return errors disposed.</h1> <h3>Manekia Networks LLP, Kayman and Star Networks LLP, Connors Tabacconnist LLP, Kings Tobacconnist LLP, Schneel and CDC Networks LLP Versus The Union of India and others</h3> Manekia Networks LLP, Kayman and Star Networks LLP, Connors Tabacconnist LLP, Kings Tobacconnist LLP, Schneel and CDC Networks LLP Versus The Union of ... Issues:1. Inability to correct human errors in monthly and annual returns under CGST Act and MGST Act.2. Petitioner's grievance against Respondent No.5 for not disposing of the representation.Analysis:1. The group of Petitions challenged the Petitioners' inability to correct human errors in monthly returns like GSTR-1, GSTR-2A, and GSTR-3B, along with mistakes in annual returns in the form of GSTR-9C under the CGST Act, 2017, and the MGST Act. The Petitions sought a direction from the Court to allow necessary amendments in the monthly and annual returns under the said Acts. However, during the hearing, the Petitioner's counsel limited the grievance to Respondent No.5, the Commissioner of Goods Service Tax and Central Excise, Mumbai Central, for not disposing of the Petitioner's representation dated 8 July 2019. Consequently, the Petitioner sought a direction for Respondent No.5 to dispose of the representation in accordance with the law after hearing the Petitioner.2. The counsel for Respondent No.5, the Commissioner of Goods Service Tax and Central Excise, Mumbai Central, informed the Court that if the Petitioners submit a copy of the representation dated 8 July 2019 within three days from the hearing, the representation would be disposed of following the principles of natural justice on or before 24 December 2019. The Court accepted this statement, and accordingly, the Petitions were disposed of with a direction to Respondent No.5 to dispose of the representation dated 8 July 2019 as per the agreed terms. It was clarified that all contentions were kept open for future reference.