Case Law Details
Case Name : Octagon Communications Pvt Ltd Vs Union of India (Gujarat High Court)
Related Assessment Year :
Courts :
All High Courts Gujarat High Court
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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 submitte...
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