2021 (1) TMI 300

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....Singh ORDER Heard Sri Shubham Agarwal, learned counsel for the petitioner; Sri Ashok Singh, learned counsel for respondent nos.1, 2 and 3 and Sri Mata Prasad and Sri Apurva Hajela for respondents nos.4 and 5. The present petition has been preferred by the petitioner for the following reliefs:- "(a) Mandamus directing the respondent authorities to accept the manual GSTR 3B return ....

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....arti Airtel Ltd. Vs. Union of India and others 2020 TN (73)-17). The relevant paragraph of the aforesaid judgment is reproduced hereinabove: "24. Thus, in light of the above discussion, the rectification of the return for that very month to which it relates is imperative and, accordingly, we read down para 4 of the impugned Circular No. 26/26/2017-GST dated 29.12.2017 to the extent tha....

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.... submits that the present matter is squarely covered with the aforesaid judgment and as such, the claim of the petitioner is to be addressed in the light of the aforesaid judgement. In this regard, he has already made a detailed representation on 15.11.2019/5.11.2019 before the concerned authorities, which is pending consideration. Learned Standing Counsel very fairly states that in case the re....