Petitioner seeks for a direction to dispose of Ext.P6 application and also to permit the petitioner to revise the returns as sought for in Ext.P6.

2. Petitioner is a registered dealer under the Goods and Service Tax Act, 2017. In the returns filed for the months of January and March, 2018; petitioner subsequently realized that a mistake had occurred, while uploading the returns. The values were incorrectly shown as zero in the returns and, according to the petitioner, the same arose on account of certain technical issues. As a result of the mistake, great prejudice and hardships are being caused to the petitioner. Therefore, by Ext.P6 application dated 13.01.2022 petitioner has sought for correction of the returns. Reliance is placed upon the decision of M/s.Sun Dye Chem v. The Assistant Commissioner (ST), The Commissioner of State Tax [2020 (11) TMI 108- Madras High Court.]

3. Having heard Sri.Harisankar V.Menon, the learned counsel for the petitioner as well as Smt.Preetha S.Nair, the learned counsel for respondents 1 and 2, I am of the view that this writ petition itself can be disposed of directing an expeditious consideration of Ext.P6.

4. Accordingly, there will be a direction to the competent amongst respondents 1 and 2 to consider and dispose of Ext.P6, as expeditiously as possible, at any rate, within a period of two months from the date of receipt of a copy of this judgment, after granting an opportunity of hearing to the petitioner.

5. Needless to mention, the binding judgments of Courts of law shall also be borne in mind while disposing of Ext.P6.

The writ petition is disposed of.