2019 (12) TMI 706 - SCH - GST

Time limit for availing Input Tax Credit (ITC) - whether GSTR-3B is a return u/s 39(1) of Central GST Act or State GST Act - HELD THAT - Issue notice on the prayer for interim relief, application for condonation of delay as well as on the Special Leave Petition.

Summary

The Supreme Court granted two weeks for the respondent to file a reply affidavit and stayed the operation of the impugned judgment and order. Notice was issued on the prayer for interim relief and application for condonation of delay.