2022 (5) TMI 127

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....respondents no.2 and 4. CORAM: [Physical Hearing/Hybrid Hearing (as per request)] RAJIV SHAKDHER, J.: (ORAL) CM APPL. 20460/2022 1. Allowed, subject to just exceptions. W.P.(C) 6740/2022 & CM APPL. 20459/2022 [Application filed on behalf of the petitioner seeking interim relief] 2. Issue notice. 2.1. Mr. Chiranjiv Kumar accepts notice on behalf of respondent no.1/UOI. 2.2. Mr. Anuj Aggarwal accepts notice on behalf of respondent nos.2 and 4/revenue. 3. With the consent of the counsels for the parties, the writ petition is taken up for hearing and final disposal, at this stage itself. 4. The substantial prayers made in the writ petition are as follows: "i. To issue an appropriate writ, order, or dire....

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....ifference between the contents of two returns i.e., GSTR-1 and GSTR-3B. 5.1. According to Mr. Puneet Agarwal, the difference arose on account of one invoice, which was inadvertently not filed with the return [i.e., GSTR-3B] submitted for March 2019. 5.2. Mr. Puneet Agarwal says that the error was corrected in the subsequent return filed for April 2019. 6. It is Mr. Puneet Agarwal's contention that the requisite tax, along with interest, has been deposited in line with the respondents/revenue's own circular dated 29.12.2017. (See page 56 of the case file.) 6.1. It is, therefore, contended by Mr. Puneet Agarwal that if this aspect is taken into account i.e., that the petitioner corrected the error in April 2019, almost nothing wil....

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....epresentation, to the petitioner. (v) In the event the decision arrived at by the concerned officer is adverse to the interest of the petitioner, no precipitate action will be taken for two weeks from the date of receipt of the copy of the decision by the petitioner. (vi) Needless to add, the concerned officer will endeavour to dispose of the petitioner's representation, which is in the form of the writ petition filed before us, expeditiously, though not later than six weeks from the date of receipt of the order. 9. Consequently, the pending application shall stand closed. 10. Before we conclude, we may also like to bring to the notice of the Department of Revenue that the orders which are passed carry endorsement wh....