2019 (4) TMI 1246

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..... ICE HARSHA DEVANI) 1. Despite service of notice, there is no appearance on behalf of the respondents No.2 and 3. 2. Mr. Uchit Sheth, learned advocate for the petitioner has submitted that there is no condition for making payment of tax as a pre-condition for filing return of Form GSTR-3B. It was submitted that in the absence of any such provision, the online system of the respondents which doe .....

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