Bombay High Court
Schneel And Cdc Networks Llp vs The Union Of India Through The Revenue ... on 4 December, 2019
Author: Nitin Jamdar
Bench: M.S.Sanklecha, Nitin Jamdar
1 10 - 14 WP 2220 & 2221 &....... - 2019.doc
Sequeira
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORDINARY ORIGINAL CIVIL JURISDICTION
WRIT PETITION NO. 2220 OF 2019
Manekia Networks LLP .. Petitioner
Vs
The Union of India and others .. Respondents
And
WRIT PETITION NO. 2221 OF 2019
Kayman and Star Networks LLP .. Petitioner
Vs
The Union of India and others .. Respondents
And
WRIT PETITION NO. 2223 OF 2019
Connors Tabacconnist LLP .. Petitioner
Vs
The Union of India and others .. Respondents
And
WRIT PETITION NO. 2224 OF 2019
Kings Tobacconnist LLP .. Petitioner
Vs
The Union of India and others .. Respondents
And
WRIT PETITION NO. 2226 OF 2019
Schneel and CDC Networks LLP .. Petitioner
Vs
The Union of India and others .. Respondents
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Mr.Bharat Raichandani a/w Pragya Koolwal i/b UBR Legal, for the
Petitioner in all the Petitions.
Mr.V.A.Sonpal a/w Mr.Dushyant Kumar, for Respondent-State in
W.P. No.2220/2019.
Mr.Sham Walve a/w Ms.Maya Majumdar, for Respondents in W.P.
No.2220/2019.
Mr.Dushyant Kumar, for the Respondent-State in W.P. No.2220,
2221 and 2226/2019.
Mr.Sham Walve a/w Mr.J.B.Mishra, for Respondent Nos.1, 2, 4 & 6
in W.P. No.2221/2019.
Mr.Pradeep S.Jetly a/w Mr.J.B.Mishra, for Respondent Nos.1, 2, 4 &
6 in W.P. No.2223, 2224, 2226 of 2019.
CORAM : M.S.SANKLECHA &
NITIN JAMDAR, JJ.
Date : 4 December 2019.
P.C. :
In these group of Petitions the challenge is the inability of the Petitioners to correct / revise human errors made while filing monthly returns i.e. GSTR-1, GSTR-2A and GSTR-3B electronically filed, so also the inability to correct the mistakes in its annual returns in the form of GSTR-9C under the Central Goods and Service Tax Act, 2017 (CGST Act) and the Maharashtra Goods and Service Tax Act, 2017 (MGST). It was in the aforesaid circumstances that these Petitions seek a direction from this Court to ::: Uploaded on - 06/12/2019 ::: Downloaded on - 06/12/2019 21:02:48 ::: 3 10 - 14 WP 2220 & 2221 &....... - 2019.doc the Respondents to allow them to carry out the necessary amendment in their monthly and annual returns under the CGST Act, 2017.
2. However at the hearing Mr.Raichandani, learned Counsel appearing for the Petitioner in all Petitions restricts his grievance to the Respondent No.5 - Commissioner of Goods Service Tax and Central Excise, Mumbai Central not disposing of the Petitioner's representation dated 8 July 2019. Thus he only seeks a direction to Respondent No.5 to dispose the same in accordance with law, after hearing the Petitioner.
3. Mr.Jetly, learned Counsel appearing for Respondent No.5
- Commissioner, Goods Service Tax and Central Excise, Mumbai Central on instructions states that if the Petitioners file a copy of representation dated 8 July 2019 within a period of three days from today, then the same will be disposed of after following the principles of natural justice, on or before 24 December 2019. Statement accepted.
4. In view of the above Petitions disposed of with a direction to Respondent No.5 to dispose of the representation dated 8 July 2019 in above terms. All contentions kept open.
(NITIN JAMDAR, J.) (M.S.SANKLECHA, J.)
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