This single judge dismissal held a writ petition for ordering correction of GST returns premature, directing the petitioner to approach the respondent with a representation first.
The writ petition was dismissed without costs. Petitioner permitted to file representation seeking the same relief.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 19.01.2021
CORAM
THE HONOURABLE DR. JUSTICE ANITA SUMANTH
Writ Petition No.935 of 2021
Akshaya Building Solution Represented by its Partner, Mr.K.Senthilkumar, No.1/106A2 Sengatu Thottam, Sangothipalayam, Kaniyur, Coimbatore, Tamil Nadu - 641 659. …Petitioner Vs 1.The Commissioner of CGST, Coimbatore Commissionerate, Division - Coimbatore IV, Range - Neelambur. 2.The Assistant Commissioner of SGST, Division - Erode, Zone - Tiruppur - II Circle Tiruppur Central -I … Respondents
PRAYER: Writ Petition filed under Article 226 of the Constitution of India praying for the issuance of Writ of Mandamus, to direct the 1st and 2nd respondents to permit the petitioner to correct the GSTR-1 statement for the periods from Aug' 2017, Nov' 2017, Dec' 2017 and Jan' 2018 which involves ITC Credit of Rs.23,39,613/-.
For Petitioner : Mr.K.Thyagarajan
For Respondents : Mr.Umesh Rao, Senior Central Government Standing Counsel for R1 Mr.ANR.Jayapratap, Government Advocate for R2
O R D E R
Mr.Umesh Rao, learned Senior Central Government Standing Counsel accepts notice for R1 and Mr.ANR Jayaprathap, learned Government Advocate accepts notice for R2.
3.In the aforesaid circumstances, I am of the view that this writ petition is pre-mature. The petitioner is permitted to file a representation seeking the same relief as sought here and pursue the same.
Writ Petition No.935 of 2021
1 issue framed by the court
Whether a writ petition for correction of GST returns can be admitted without filing a representation first.
1 provisions across 1 enactments
Akshaya Building Solution Represented by its Partner, Mr.K.Senthilkumar
The Commissioner of CGST, Coimbatore
The Assistant Commissioner of SGST, Division - Erode
Anita Sumanth
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
