2024 (1) TMI 1105

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....Sri. Rajath R Nath, Sri. Dheeraj Sasidharan For the Respondents: Sri. Jasmine M. M. - GP JUDGMENT 1. The present writ petition has been filed for the following reliefs; (i) issue a writ of mandamus or other appropriate writ or orders directing to set aside Ext. P1 order as Ext. P-1 Order was issued without considering the essence of Notification No. 19/2021 -Central Tax dated 01.06.2021 and....

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.... appropriate writ or orders declaring the due dates mentioned in Section 16(4) of CGST Act and Section 16(4) of Kerala GST Act to have been automatically extended for the time periods and category of assessees mentioned in Notification No. 19/2021 - Central Tax dated 01.06.2021 and Notification No. 33/2021 - Central Tax dated 29.08.2021, to such date to which the due date for filing GSTR - 3B was ....