2023 (11) TMI 91

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....Respondents: Sreelal N. Warrior-SC-CGST JUDGMENT DINESH KUMAR SINGH, J. 1. The present writ petition has been filed under Article 226 of the Constitution of India, to quash Ext.P5 and Ext.P6 notices issued by the 1st respondent asking the petitioner to file pending returns in GSTR-3B for the month of February 2022 to March 2022 and further notice Ext.P6 has been issued asking the petition....

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....P3. 3. The Learned Counsel for the petitioner submits that IREL has been requested to issue revised invoices for the supply of the goods taken by the petitioner. The Learned Counsel for the petitioner further submits that IREL in Ext.P7 dated 06.09.2023 has requested some time to issue revised invoices for the supply of the goods taken by the petitioner. It has been stated that the IREL will ta....

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....g the IREL for issuing revised invoices. It can be seen that the petitioner has taken steps immediately on receipt of the notice dated 13.06.2023. More than three months have gone by since 13.06.2023, i.e, the date of request of the petitioner for revised invoices. Ext.P7 is the communication from IREL dated 06.09.2023. 5. In view thereof, I find it is difficult to extend further time for filin....