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    <title>2021 (8) TMI 669 - ALLAHABAD HIGH COURT</title>
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    <description>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&#039;s rights were protected, especially considering the challenges posed by the Covid-19 pandemic.</description>
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      <description>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&#039;s rights were protected, especially considering the challenges posed by the Covid-19 pandemic.</description>
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