2018 (9) TMI 372

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....hardwaj, Advocate For The Respondents : Sh. Sanjeev Narula, Sr. Standing Counsel and Sh. Abhishek Ghai, Advocate And  And Sh. Dev. P. Bhardwaj, CGSC with Ms. AnubhaBhardwaj, for UOI ORDER W.P.(C) 7100/2018, C.M. APPL.32668/2018 Learned counsel for the applicant seeks to amend the claim in these petitions by challenging the vires of Section 140(3) of the CGST Act and Rule 117 of the CGST....

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....roximately 13,000 cases. It is submitted that in each case where it is found that the assessee could not upload data due to any technical glitch or problem, benefit is given. It is submitted that the case of the present petitioners is also being considered as per the grievance redressal mechanism. Lastly, it is submitted that wherever any claim or representation is rejected, a speaking order givin....