AAP And Co. Vs Union of India
Date: June 24, 2019
Court: High Court
Bench: Gujarat
Type: Special Civil Application
Subject Matter
GSTR-3B is NOT a return required to be filed under Section 39 of the CGST Act
Summary
1. The writ-application has been filed seeking quashing and setting aside of the press release dated 18th October 2018 to the extent that its para 3 purports to clarify that the last date for availing the input tax credit relating to the invoices iss…
1. By this writ-application under Article 226 of the Constitution of India, the writ-applicant has prayed for the following reliefs : “a. To issue writ of or in the nature of mandamus or any other appropriate writ, order or direction to quash and set aside the press release dated 18.10.2018 to the extent that its para 3 purports to clarify that the last date for availing input tax credit rel…