2019 (11) TMI 890

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s Kaushal, Advs. for UOI. O R D E R No reply has been filed by the respondents till date. Further time is sought by learned counsel for the respondents. The submission of learned counsel for the petitioner is that the time limitation for filing the annual return is expiring on 30.11.2019 as per the date extended by the respondents themselves. He submits that the petitioner should, at leas....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Delhi 358400/- 6. Vadehra Builders Pvt. Ltd. Dehradun 07AAACV0694C1ZJ 2/22.11.2017 Dehradun 122178/- The total input tax credit against the above supplies worked out to Rs. 19,07,437/-. However, on account of an inadvertent mistake, the particulars of the GSTIN were wrongly filled up, which are as follows: S.No. Receiver's Name GSTIN Invoice no./ date Plac....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the tax could be deprived of the tax credit for the same. Our attention has been drawn to the order passed by the High Court of Andhara Pradesh at Amaravati in M/s. Panduranga Stone Crushers v. Union of India and Others., I.A. No. 01/ 2019 in W.P. 8662/2019, wherein in similar circumstances, the Court permitted the petitioner to rectify the GSTR-3B statements for the months of August and Decemb....