ORDER :

J.B.PARDIWALA, J.

1. By this writ application under Article 226 of the Constitution of India, the writ applicant has prayed for the following reliefs;

“(A) To admit and allow this petition;

(B) To issue any appropriate writ, order or direction to the respondents permitting the petitioner to edit and upload actual entries in GSTR-3b for the Month of May- 2019 which is at the submission stage;

(C) To issue any appropriate writ, order, or direction to the respondents to modify the conditions and rules mentioned in the Annexure-A by which a registered person can edit any error if occurred during submitting/offsetting the ITC and before filing of the GSTR-3b return;

(D) Pending hearing, admission, and/or final disposal of this petition, Your Lordships may be pleased to stay the late fees of Rs.50/- daily being charged on the petitioner for non-filing of the said return for the said month i.e, May-2019 and also may be pleased to stay the late fees of Rs.50/- daily being charged for the subsequent due returns;

(E) This Hon'ble Court may be pleased to wave the late fee charged for non-submission of the return for the month of May-2019 and further be pleased to wave the late fee being char