Octagon Communications Pvt Ltd Vs Union of India
Date: April 18, 2019
Court: High Court
Bench: Gujarat
Type: Writ Petition
Subject Matter
Filing of GSTR-3B in manual mode without payment of GST is permitted
Summary
1. Despite service of notice, there is no appearance on behalf of the respondents No.2 and 3. 2. Uchit Sheth, learned advocate for the petitioner has submitted that there is no condition for making payment of tax as a pre-condition for filing return…
1. Despite service of notice, there is no appearance on behalf of the respondents No.2 and 3. 2. Uchit Sheth, learned advocate for the petitioner has submitted that there is no condition for making payment of tax as a pre-condition for filing return of Form GSTR-3B. It was submitted that in the absence of any such provision, the on- line system of the respondents which does not allow filing of ret…