Anil Goel And Associates Versus Union of India & Ors.
GST
2018 (12) TMI 345 – DELHI HIGH COURT – 2019 (20) G. S. T. L. J143 (Del.)
DELHI HIGH COURT – HC
Dated:- 26-11-2018
W. P. (C) 9019/2017 & CM APPL. No. 36921/2017
GST
MR. SANJIV KHANNA AND MR. ANUP JAIRAM BHAMBHANI JJ.
Petitioner Through: Mr. Puneet Agrawal with Mr. Sai Prasanna, Advs.
Respondents Through: Mr. Amit Bansal with Ms. Seema Dolo, Adv. for R3/GST.
Mr. Anurag Ahluwalia, CGSC for UOI.
Mr. Satyakam, ASC with Mr. Mohit Kumar, Adv. for R-2/GNCTD
O R D E R
M/s. Anil Goel & Associates, a firm of Chartered Accountants has filed the present writ petition praying for multiple reliefs; but during the course of arguments, learned counsel for the
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Commissioner may, by notification specify that return may be filed under GSTR-3B. In other words, 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. Learned counsel for the petitioner is substantially satisfied as the statement made clarifies that Form GSTR-3B and not GSTR-3 is to be filed in case covered by Rule 61(5) of the Rules.
Counsel for the respondents has stated that notifications have been issued by the Commissioner, as per which the assessee are required to file returns in Form GSTR-3B till 31st March, 2019. Till then, returns are not required to be filled under Form GSTR-3.
Petitioner however submits that vid
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