2022 (7) TMI 604

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....itioner Mr. Subir Kumar Saha, Ld. A.G.P., Mr. Bikramaditya Ghosh .. for the State. JUDGMENT (Judgment of the Court was delivered by HIRANMAY BHATTACHARYYA, J.) 1. This petition has been filed praying for issuance of a writ of mandamus to command the respondents to allow rectification and / or correction of the GSTR - 1 form either manually or through portal. 2. The petitioner claims to be a g....

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....or rectifying such mistake. The petitioner submitted a representation dated November 12, 2021 before the Assistant Commissioner State GST, Cooch Behar Charge being the respondent no.1 herein requesting such authority to allow rectification of return in GSTR- 1 for the months of November, 2018 and August, 2019 respectively. 3. Mr. Mishra, learned Advocate appearing for the petitioner submits that ....

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....been taken as yet by the respondent authorities, a direction may be passed upon the concerned respondent to take a decision with regard to the petitioner's prayer. 5. Accordingly, WPA 1611 of 2022 is disposed of by directing the Assistant Commissioner State GST, Cooch Behar Charge being the respondent no.1 herein to consider the representation dated November 12, 2021 which is annexed as Annexure ....