HC : Grants interim relief in writ challenging pre-condition of tax payment for filing return

Gujarat HC allows petitioner to file manual returns in Form GSTR-3B for the months November, 2017 onwards noting petitioner’s plea that there is no condition for making payment of tax as a pre-condition for filing return of Form GSTR-3B; Considers petitioner’s submission that in the absence of any such provision, the online system of the respondents which does not allow filing of returns without payment of tax liability admitted as per such returns is contrary to legal pr...