The Hon’ble Supreme Court of India heard the case of Pradeep Kanthed v. Union of India and Ors, [Writ Petition (Civil) No. 1006/2023] on January 2, 2023.
The Notice was issued in the writ petition to seek response from the Finance Ministry pertaining to absence of option for revised returns on the GST Portal contending that, the absence of option of revising returns is troubling the GST-Registered persons and dealers, contrary to the other revenue laws that typically include provisions for revised returns. The Petitioner further contended that the absence of provision for revising returns is illogical as the same deprives individuals of their fundamental rights.
The matter has been listed for further hearing on January 12, 2024.