2020 (10) TMI 1001

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....-2020<br>WP (C) 3717/2020 - -<br>GST<br>HONOURABLE MR. JUSTICE SOUMITRA SAIKIA FOR THE PETITIONER : DR. A SARAF FOR THE RESPONDENT : ASSTT.S.G.I. ORDER Heard Dr. A. Saraf, learned senior counsel assisted by Mr. P. Baruah, learned counsel appearing for the petitioner, Ms. P. Das learned counsel appearing on behalf of learned standing counsel, S.C. Keyal, GST and Mr. A.D. Choudhury, learned addi....

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....ment. It is submitted by the learned senior counsel that the web portal of the GST Department in pursuance of the section 49A & 49B of the Central GST Act 2017 read with Rule 88A of the GST Rules, 2017 were required to be upgraded however, due to non-updation of the web portal of the GST Department, the input tax credit claimed by the petitioner against the adjustment of State GST has been automat....

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.... necessary orders not having being passed by the department of GST. Being aggrieved this writ petition was filed praying for direction to permit the petitioner to rectify the form GSTR-3B by utilizing the available credits and/or permit the petitioner to file the necessary documents manually. As the same has not been done till date the petitioner submits that the department be directed to obtain t....