Case Law Details
Octagon Communications Pvt Ltd Vs Union of India (Gujarat High Court)
Gujarat High Court grants interim relief in writ challenging pre-condition of tax payment for filing return, allows the petitioner (Octagon Communications Pvt Ltd) to file GSTR 3B manually from November 2017 onwards noting petitioner’s plea that payment of tax is not a prerequisite for filing GSTR 3B return.
FULL TEXT OF THE HIGH COURT JUDGMENT / ORDER IS AS FOLLOWS:
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 returns without payment of tax liability admitted as per such returns is contrary to legal provisions. It was further submitted that if the petitioner is not able to file return in Form GSTR-3B by 20th April, 2019 the petitioner would be deprived of input tax credit.
Please become a Premium member. If you are already a Premium member, login here to access the full content.
What is the up to date status of this interim order?