HC admit Appeal on Power of Commissioner related to Form GSTR-3B & GST Payment date issue

Anil Goel And Associates Vs Union of India & ORS. (Delhi High Court) Vide Notification No. 23 of 2017-Central Tax dated 17.08.2017 the assessee were required to compute and deposit tax for the month of July, 2017 in cash as per Rule 87 of the Rules on or before 20.08.2017. The due date for filing of the return was 28.08.2017. This stipulation it is submitted is contrary to requirement of sub-section 7 of Section 39, which requires that every registered person should pay to the Government the tax due as per the return no later than the last date on which he is required to furnish such retur...