Delay in GSTR-3B Filing: HC Orders Fresh Review on Time Limit Extension

Frontier Shelters Pvt Ltd. Vs Joint Commissioner (Karnataka High Court) In the case of Frontier Shelters Pvt Ltd. Vs Joint Commissioner, the Karnataka High Court dealt with a situation where the petitioner company delayed filing its GSTR-3B return for the financial year 2019-20. As a result, the petitioner received a show-cause notice, and an adjudication order was passed by the tax authorities. The petitioner, aggrieved by these orders, filed a writ petition seeking relief. The core issue was a delay in filing the return, and the petitioner argued that recent amendments to the Finance Act, 20...