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In this petition, the petitioner seeks for quashing of impugned endorsement rejecting its request to file the GST returns by changing the authorized signatory/e-mail and mobile number and make payments. The dispute referred for arbitration to Arbitration and Conciliation Centre.

Matter referred to Arbitral Tribunal –— The petitioner, a Partnership Firm sought quashing of impugned endorsement dated 10.08.2022. The petitioner – firm comprised of three partners one who has signed and verified the present writ petition, and other two are respondent No.3, who filed suit seeking reference of the dispute to arbitration. The Trial Court proceeded to pass an order on 05.04.2022 allowing the said application and referring the matter to arbitration. Both the counsel jointly submitted that pursuant to the aforesaid order, the parties have not been able to arrive at a consensus with regard to the name of the Arbitrator, however, they submitted that the dispute may be referred for arbitration to the retired District Judge. The court observed that as far as the grievance of the petitioner as regards impugned endorsement dated 10.08.2022 rejecting its request to file the GST returns by changing the authorized signatory/e-mail is concerned, the said issue also would necessarily have to be decided by the Arbitral Tribunal.

Held that:- The Hon’ble High Court referred the dispute for arbitration to Arbitration and Conciliation Centre. The respondent No.3 is directed to file GST returns and do all other acts, deeds and things in this regard including generating E-way bill, for which necessary papers shall be provided others.

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