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.
\nPetitioner Through: Mr. Puneet Agrawal with Mr. Sai Prasanna, Advs.
\nRespondents Through: Mr. Amit Bansal with Ms. Seema Dolo, Adv. for R3\/GST.
\nMr. Anurag Ahluwalia, CGSC for UOI.
\nMr. Satyakam, ASC with Mr. Mohit Kumar, Adv. for R-2\/GNCTD
\nO R D E R
\nM\/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<\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 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. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Anil Goel And Associates Versus Union of India & Ors.GST2018 (12) TMI 345 – DELHI HIGH COURT – 2019 (20) G. S. T. L. J143 (Del.)DELHI HIGH COURT – HCDated:- 26-11-2018W. P. (C) 9019\/2017 & CM APPL. No. 36921\/2017 GSTMR. SANJIV KHANNA AND MR. ANUP JAIRAM BHAMBHANI JJ. Petitioner Through: Mr. Puneet Agrawal with Mr. … Continue reading “Anil Goel And Associates Versus Union of India & Ors.”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-15402","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/15402","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=15402"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/15402\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=15402"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=15402"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=15402"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\nCounsel 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.
\nPetitioner however submits that vid<\/p>\n
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