2026 (1) TMI 258

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.... For the Respondent: Mr. Virbahadur Verma and Mr. Mukul Sharma, Advocates, for respondent No.1. Mr. Vijay K. Arora, Senior Advocate with Ms. Aastha Kohli and Mr. Hitansh Raj, Advocates, for respondents No.2 & 4. VIVEK SINGH THAKUR, JUDGE (ORAL) Petitioner, invoking jurisdiction of this Court under Article 226 of Constitution of India, has approached this Court seeking following substantiv....

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....ceiving of Summary of Show Cause Notice dated 23.11.2024 in Form GST DRC-01, whereafter the petitioner filed reply to the said notice on 07.01.2025. However, at the same time, in order to rectify the mistake, the petitioner approached this Court by filing the present writ petition, as there is no mechanism or provision under Section 16 of the Central Goods and Services Tax Act, 2017 (in short, 'th....

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....ng GST monthly-return procedure to quarterly-return with further submission that mistake came to the notice of Accountant at the time of filing return GSTR-9 for the Financial Year 2020-21, which was duly filed on 28.02.2022. It has been submitted that petitioner came to know about mistake in year 2022 itself, but did not take action to rectify the mistake and, therefore, prayer of the petitioner ....

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....all be taken care of accordingly by the concerned authority. However, on receiving notice dated 23.11.2024, it was realized that the rectification of the error had not been accounted for in the records of the respondents. 6. It has been further submitted on behalf of the petitioner that permitting to file manual return, as prayed, would not have any impact on the order dated 19.02.2025, confirm....