2023 (10) TMI 283

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.... The writ petition is filed under Article 226 of the Constitution of India for the following reliefs; "i. To issue a writ, direction, or order in the nature of mandamus commanding the Respondent to stay and revoke the recovery proceedings initiated on the date of 06th May 2023 until a proper hearing is provided to the petitioner by the Respondent ii. To issue a writ, direction, or order in t....

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....s of this matter for the effective implementation of Justice." 2. The petitioner after filing GSTR-1 did not file the return in GSTR-3B. It appears that the petitioner was assessed to the GST as per Exts.P1, P1A, P1B, P1C and P1D for a total outstanding amount of more than rupees five Crores. The learned Counsel for the petitioner submits that the assessing authority has not calculated the tax p....