Court dismisses writ petition for GSTR 3B revision, directs appeal filing within two weeks The court dismissed the writ petition seeking mandamus to revise GSTR 3B for March 2019, noting the absence of a statutory obligation for revision. The ...
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Court dismisses writ petition for GSTR 3B revision, directs appeal filing within two weeks
The court dismissed the writ petition seeking mandamus to revise GSTR 3B for March 2019, noting the absence of a statutory obligation for revision. The court directed the petitioner to file an appeal against the adjudication order dated 28.08.2019 within two weeks, emphasizing that errors in GSTR 3B could be rectified during the appeal process. This direction aimed to ensure the petitioner's rights were protected, especially considering the challenges posed by the Covid-19 pandemic.
Issues: 1. Writ of mandamus to revise GSTR 3B for March 2019 2. Writ of certiorari against adjudication order dated 28.08.2019
Analysis: 1. The petitioner sought a writ of mandamus to revise GSTR 3B for March 2019. The State GST authority argued that there was no statutory obligation to allow such revision and that an appeal under Section 107 of U.P. GST Act, 2017 was the appropriate remedy. The court noted the absence of a statutory obligation for revision and the concluded adjudication proceeding against the petitioner, leading to the dismissal of the writ petition seeking mandamus.
2. Regarding the challenge to the adjudication order dated 28.08.2019, the court clarified that the order was appealable. The petitioner's argument that without revising GSTR 3B, success in appeal was unlikely was not accepted. The court emphasized that if errors were found in GSTR 3B for March 2019 during the appeal process, appropriate proceedings could be initiated to rectify any excess tax paid, ensuring the petitioner's rights were protected.
3. The court disposed of the writ petition with a direction for the petitioner to file an appeal within two weeks against the order dated 28.08.2019, ensuring the appeal would be considered on its merits without objections on limitation. This direction was issued due to the challenges posed by the Covid-19 pandemic, allowing the petitioner to pursue legal remedies effectively while safeguarding their interests.
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