HC : Gujarat HC's interim relief in writ challenging late fees u/s 47 for GSTR-3B filing

Gujarat HC grants interim relief in writ challenging imposition of late fees for late filing of GSTR-3B under Section 47 of the CGST Act; Notes petitioner’s plea that Section 47 talks about late fees for filing various returns u/s 37, 38, 39 or 45, whereas GSTR-3B cannot be considered as a return under section 39; Stating that “the writ applicants have been able to make a strong prima facie case to have an ad-interim order”, issues notice returnable on October 16, 2019:...