GSTR 3B Revision Appealable; Writ Petition Under Article 226 Not Entertained; Excess Tax Claimable in Future Proceedings.

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....Revision of GSTR 3B - the adjudication order is clearly appealable - The writ petition in extraordinary jurisdiction under article 226 of the Constitution of India is not entertained - Once the appeal filed by the assessee is allowed and it is contested that GSTR 3B for the month of March, 2019 suffered from inadvertent mistakes upon evidence led to establish that fact, the appellate authority would have to record a finding in that regard and adjudicate the issue accordingly. If any tax amount is found deposited in excess, over and above, the liability admitted or adjudged for the month of April, 2019, the petitioner may remain entitled to claim benefit of the same in appropriate proceeding, in accordance with law. - HC....