HC : Disposes writ, sets aside demand where return could not be revised owing to design limitations

Delhi HC directs Revenue not to raise any demand towards penalty, interest or late fee where petitioner’s attempt to revise its return, could not be materialised on account of certain design limitations; Notes petitioner's submission that, Form GSTR-3B filed manually has since been processed and the notional demand in respect of Rs.16.80 crores has been reversed; Finds force in Petitioner’s submission that as system problem arose on account of design limitation. Reve...