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DELL INTERNATIONAL SERVICES INDIA PRIVATE LIMITED & OTHERS vs. UNION OF INDIA & OTHERS
(Madras High Court)

Hon'ble Judges:

C. SARAVANAN
Pet. Counsel
Raghavan Ramabadran
Lakshmi Kumaran
Sridharan Attorney
Res. Counsel
A.p. Srinivas
C. Harsharaj

Petitioner / Applicant

DELL INTERNATIONAL SERVICES INDIA PRIVATE LIMITED & OTHERS
Respondent UNION OF INDIA & OTHERS
Court Madras High Court
State

Tamilnadu

Date Jan 2, 2025
Order No.

W. P. No. 1924 of 2021

Citation

2025(1) TAXREPLY 12310
Original Order
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ORDER

ORDER PER This is the second round of litigation before this Court. Earlier, the petitioner had filed W.P.No.15467 of 2020 for a mandamus to direct the respondent No.7 to dispose of the petitioner's letter dated 18.06.2020 filed by the petitioner seeking permission to file a revised GSTR-3B for the months from July 2017 to November 2017. 2. The said writ petition was dismissed as infructuous in the light of the order dated 30.09.2020 impugned herein. Relevant portion of the impugned order reads as under:- “Please take notice that the letter received in the reference 1st cited has been examined in detail and inform you that there is no provision to file revised return under the TN GST Act/CGST Act, 2017. Therefore, your request to rectify the returns in GSTR-3B for the period from July 2017 to November 2017 is not capable of compliance.” 3. The brief background of the case is that the petitioner was an assessee under the provisions of the Finance Act, ....

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