Madras High CourtWP/935/2021dismissed

Akshaya Building Solution v. The Commissioner

2021-01-19Honourable Dr Justice Anita Sumanth2 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 19.01.2021

CORAM

THE HONOURABLE DR. JUSTICE ANITA SUMANTH Writ Petition No.935 of 2021 Akshaya Building Solution Represented by its Partner, Mr.K.Senthilkumar, No.1/106A2 Sengatu Thottam, Sangothipalayam, Kaniyur, Coimbatore, Tamil Nadu - 641 659.

...Petitioner

Vs 1.The Commissioner of CGST, Coimbatore Commissionerate, Division - Coimbatore IV, Range - Neelambur.

2.The Assistant Commissioner of SGST, Division - Erode, Zone - Tiruppur - II Circle Tiruppur Central -I ... Respondents PRAYER: Writ Petition filed under Article 226 of the Constitution of India praying for the issuance of Writ of Mandamus, to direct the 1st and 2nd respondents to permit the petitioner to correct the GSTR-1 statement for the periods from Aug' 2017, Nov' 2017, Dec' 2017 and Jan' 2018 which involves ITC Credit of Rs.23,39,613/-.

For Petitioner : Mr.K.Thyagarajan For Respondents : Mr.Umesh Rao, Senior Central Government Standing Counsel for R1 Mr.ANR.Jayapratap, Government Advocate for R2

O R D E R

Mr.Umesh Rao, learned Senior Central Government Standing Counsel accepts notice for R1 and Mr.ANR Jayaprathap, learned Government Advocate accepts notice for R2.

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2. The petitioner prays for a mandamus directing the respondent to correct GSTR statements for the periods August 2017, November 2017, December 2017 and January 2018. However, this request ought to have been made first before the respondent, instead of which the petitioner has directly approached this Court.

3.In the aforesaid circumstances, I am of the view that this writ petition is pre-mature. The petitioner is permitted to file a representation seeking the same relief as sought here and pursue the same.

4. This writ petition is dismissed. No costs. Sd/- Assistant Registrar(CCC) //True Copy// Sub Assistant Registrar ska/sl To 1.The Commissioner of CGST, Coimbatore Commissionerate, Division - Coimbatore IV, Range - Neelambur. 2.The Assistant Commissioner of SGST, Division - Erode, Zone - Tiruppur - II Circle Tiruppur Central -I +1cc to the Special Government Pleader, S.R.No.2427 UM(CO) SM (08/02/2021) Writ Petition No.935 of 2021 https://hcservices.ecourts.gov.in/hcservices/