2021 (12) TMI 778

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....ra, Advocate for R-1. Mr. Sushil Kumar Pandey with Mr. Kuldeep Singh, Advocates for R- 2. O R D E R   Present writ petition has been filed seeking refund of Rs. 70,47,234/- under CGST and SGST Act along with interest. Petitioner also seeks directions to the Respondents to set up GST Appellate Tribunal as early as possible. Learned counsel for the petitioner states that the petitioner....

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....le to the petitioner to revise its return and rectify its mistake. He states that the respondents issued a show cause notice dated 01st December, 2020 stating that the whole refund claim is liable to be rejected on the ground that there is a huge difference between the adjusted total turnover in FORM GSTR-3B and FORM GSTR-01. He further states that the petitioner clearly explained to the responden....