Case Law Details
Case Name : Union Of India & Ors. Vs. AAP and Co. (Supreme Court)
Related Assessment Year :
Courts :
Supreme Court of India
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Union of India Vs. AAP and Co. (Supreme Court)
In response to Appeal Filed by Central Government against the Gujarat High Court Judgment in the case of AAP And Co. Vs Union of India, Hon’ble Supreme Court stays the Gujarat HC judgement which states that GSTR-3B is not a return under Section 39 of Central Goods & Services Tax Act, 2017.
Earlier moot question before the High Court was , whether the return in Form GSTR-3B is a return required to be filed under Section 39 of the CGST Act/GGST Act?
High Court has held that Section 39(1) of the CGST/GGST Act provides that every taxpayer,...
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is this judgment supports the recovery of late fees?