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    <title>2021 (1) TMI 300 - ALLAHABAD HIGH COURT</title>
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    <description>The court granted the petitioner&#039;s requests for mandamus to accept and process the manual GSTR 3B return, open the GST portal for amending the summary return, decide on representations, and refund input tax credit for the period specified. The court emphasized the relevance of a Delhi High Court judgment, directing the authorities to verify and act on the rectified return within two weeks, consider the petitioner&#039;s claims promptly, and address representations expeditiously and in compliance with the law.</description>
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      <description>The court granted the petitioner&#039;s requests for mandamus to accept and process the manual GSTR 3B return, open the GST portal for amending the summary return, decide on representations, and refund input tax credit for the period specified. The court emphasized the relevance of a Delhi High Court judgment, directing the authorities to verify and act on the rectified return within two weeks, consider the petitioner&#039;s claims promptly, and address representations expeditiously and in compliance with the law.</description>
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