2019 (4) TMI 1246 - HC - GST

Requirement of pre-condition for filing return of Form GSTR-3B - HELD THAT - There is no response from the respondents No.2 and 3, by way of ad-interim relief, the petitioner is permitted to file manual returns in Form GSTR-3B for the months November, 2017 onwards, which would be subject to final outcome of the petition. Stand over to 13th June, 2019.

Summary

Issues:
1. Whether payment of tax is a pre-condition for filing return of Form GSTR-3B.
2. Legality of the online system preventing filing of returns without payment of tax liability.
3. Availability of input tax credit if return in Form GSTR-3B is not filed by a specific date.

Analysis:
1. The petitioner argued that there is no condition for making payment of tax as a pre-condition for filing return of Form GSTR-3B. The absence of such a provision was highlighted, indicating that the online system of the respondents, which restricts filing returns without payment of tax liability, is against legal provisions.

2. The petitioner expressed concern that being unable to file return in Form GSTR-3B by a certain date would result in deprivation of input tax credit. In light of the urgency of the matter and the lack of response from the respondents, the court granted ad-interim relief. The petitioner was allowed to file manual returns in Form GSTR-3B for specific months, with the condition that this action would be subject to the final outcome of the petition.

3. The court, noting the significance of the issue and the absence of response from the concerned parties, scheduled the matter for further hearing on a later date. The petitioner was granted permission to proceed with manual filing of returns in Form GSTR-3B, emphasizing the importance of the case and the need for a resolution.