HC: Form GSTR-3B, not GSTR-3 to be filed under Rule 61(5), admits challenge to Commissioner's power to issue conditional notification

Delhi HC disposes writ pursuant to Revenue’s affidavit that return filed in Form GSTR-3B is not in addition to return in Form GSTR-3 in challenge to Rule 61(5) of CGST Rules, 2017; Observes that, wherever the Commissioner has issued notification in terms of sub-rule 5 of Rule 61, the assessee would be required to file return in Form GSTR-3B and not in Form GSTR-3; Petitioner further contention that sub-rule 5 of Rule 61 providing that Commissioner may, by notification, spec...