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AJAY ROLLING SHUTTER AND ENGINEERING WORKS vs. UNION OF INDIA AND OTHERS
(Allahabad High Court)

Hon'ble Judges:

NAHEED ARA MOONIS
SAUMITRA DAYAL SINGH
Pet. Counsel
Shubham Agrawal
Res. Counsel
A.s.g.i.

Petitioner / Applicant

AJAY ROLLING SHUTTER AND ENGINEERING WORKS
Respondent UNION OF INDIA AND OTHERS
Court Allahabad High Court
State

Uttar Pradesh

Date Aug 12, 2021
Order No.

Writ Tax No. - 150 of 2021

Citation

2021(8) TAXREPLY 4446
Original Order
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ORDER

Heard Sri Shubham Agrawal, learned counsel for the assessee, Sri Manu Ghildiyal, learned counsel for the State and Sri Devendra Gupta, learned counsel for the Central Government. Present writ petition has been filed seeking a writ of mandamus to allow the petitioner to revise GSTR 3B for the month of March, 2019. Writ of certiorari has also been sought with respect to the adjudication order dated 28.08.2019 passed by the respondent no.3 for the tax period March, 2019. At the outset, a preliminary objection has been raised by Sri Manu Ghildiyal that no writ of mandamus may lie in these facts as there is no statutory obligation on the State GST authority to allow the petitioner to revise the GSTR 3B. Also he would contend that against the order dated 28.08.2019, there is a statutory remedy of appeal under Section 107 of U.P. GST Act, 2017. Having heard the learned counsel for the parties and perused the record, undisputedly there is no statutory obligation existing on the ....

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