Vishnu Aroma Pouching Pvt. Ltd. Vs Union of India
Date: May 7, 2019
Court: High Court
Bench: Gujarat
Type: Special Civil Application
Judge(s)/Member(s): HARSHA DEVANI , BHARGAV D. KARIA
Subject Matter
No interest liability if GSTR 3B could not be filed due to a technical glitch
Summary
The issue is whether the assessee is liable to pay interest on the amount of tax liability pertaining to the month of August 2017 (filed in September) but declared in the return filed for the month of September 2019 (filed in October). Against…
1. By this application the applicants [original petitioners] seek the following reliefs: “(A) That this Hon’ble Court may be pleased to permit the petitioners to file manually GSTR­3B for August 2017 with correct and true details and the respondents may be directed to accept and acknowledge such GSTR­3B manually filed by the petitioners for August 2017; (B) That this Hon’…