Case Law Details
Case Name : M/s Aap And Co Vs Union of India (Gujarat High Court)
Related Assessment Year :
Courts :
All High Courts Gujarat High Court
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M/s Aap And Co Vs Union of India (Gujarat High Court)
1. This writ application has been preferred by in all thirty one writ applicants with the following prayers:
(a) issue an appropriate writ, order or direction and declare the imposition of late fees for late filing of Form GSTR-3B under section 47 of the CGST Act as illegal, ultra vires and without any authority of law;
(b) issue an appropriate writ, order or direction to grant complete waiver late fees for late filing of From GSTR-3B for the period 1st July 2017 to 30th September 2018 for which returns are furnished between 1st July, 2...
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Late fees on GSTR3-B to be waived or not for smoothly functioning the job