Case LawSpecial Civil Application No. 5873 of 2019
Octagon Communications Pvt Ltd Vs Union of India
- Court:
- High Court
- Bench:
- Gujarat
- Date:
- April 18, 2019
- Type:
- Writ Petition
Subject
Filing of GSTR-3B in manual mode without payment of GST is permitted
Returns
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…
Judgement
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…