M/S Amar Enterprises vs. Union Of INDIA And 4 Others - Allahabad High Court, 21 March 2022

Court No. - 3 Case :- WRIT TAX No. - 341 of 2022 Petitioner :- M/S Amar Enterprises Respondent :- Union Of India And 4 Others Counsel for Petitioner :- Suyash Agarwal Counsel for Respondent :- A.S.G.I.,C.S.C.,Ramesh Chandra Shukla Hon'ble Surya Prakash Kesarwani,J. Hon'ble Jayant Banerji,J. Heard Shri Suyash Agarwal, learned counsel for the petitioner, learned Standing Counsel for the respondent no.2, Shri Hriday Narain Mishra, learned counsel for the respondent nos.1, 3 and 4 and Shri Ramesh Chandra Shukla, learned counsel for respondent no.

This writ petition has been filed praying for the following relief:- "(i) Issue a writ or direction or pass an order in the nature of Mandamus directing the respondents-autorities to allow the petitioner to rectify its inadvertent and human mistake/error in GSTR-1 returns." For redressal of his grievance, the petitioner has submitted an application before the respondent no.5 on 04.10.2021, which is stated to be pending. Learned counsel for the respondent nos.1, 3 and 4 and learned counsel for respondent no.5 state that the application of the petitioner shall be considered by the respondent no.5 and an order shall be passed within a time bound period. In view of the aforesaid and without expressing any opinion on merits of the case of the petitioner, this writ petition is disposed of directing respondent no.5 to decide the application of the petitioner dated 04.10.2021, in accordance with law, expeditiously, preferably within four weeks from the date of presentation of a certified copy of this order alongwith a copy of the aforesaid application dated 04.10.2021, after affording reasonable opportunity of hearing to the petitioner. Order Date :- 22.3.2022 SK KUMAR Date: 2022.03.22 17:27:40 IST Reason: Location: High Court of Judicature at Allahabad