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ABDUL MANNAN KHAN vs. THE GOODS AND SERVICES TAX COUNCIL & OTHERS
(Calcutta High Court)

Hon'ble Judges:

T. S. SIVAGNANAM
HIRANMAY BHATTACHARYYA
Pet. Counsel
Debanuj Basu Thakur
Atish Chakraborty
Res. Counsel
Anirban Ray
T. M. Siddiqui

Petitioner / Applicant

ABDUL MANNAN KHAN
Respondent THE GOODS AND SERVICES TAX COUNCIL & OTHERS
Court Calcutta High Court
State

West Bengal

Date Mar 31, 2023
Order No.

FMA 142 of 2022 with I.A. NO. CAN 1 of 2021

Citation

2023(3) TAXREPLY 7343
Original Order
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ORDER

JUDGMENT HON'BLE ACTING CHIEF JUSTICE T.S.SIVAGNANAM) 1. This intra-Court appeal filed on behalf of the writ petitioner is directed against the order dated 4th January, 2021 passed in WPA 236 of 2020. The appellant had filed the writ petition challenging the decision of the GSTN Authorities rejecting the request for amendment of the GSTR-1 Form for the financial year 2017-2018 on the ground that such amendment can be done only on the due date of filing of Form GSTR-1 of March 2019 (30th April, 2019). The learned Single Bench had dismissed the writ petition stating that the period of limitation for rectification has since been expired, no direction can be issued. Aggrieved by the same, the appellant has approached this Court and filed the present appeal. 2. We have heard the learned advocates for the parties at length. 3. We need not labour much as to what relief the appellant would be entitled to. In the instant case, we are guided by two judgments of the Divisio....

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