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TMI Blog2019 (9) TMI 60X X X X Extracts X X X X X X X X Extracts X X X X ..... and Section 45 corresponds to GSTR-10. The submission is that the GSTR-3B cannot be read in Section 39 - In such circumstances, the levy of late fees by virtue of the power under Section 47 of the Act is something else which this Court will have to look into and adjudicate. The writ applicants have been able to make a strong prima facie case to have an ad-interim order in terms of Para -7(d). Let Notice be issued to the respondents, returnable on 16.10.2019. - R/SPECIAL CIVIL APPLICATION NO. 14624 of 2019 - - - Dated:- 28-8-2019 - MR J. B. PARDIWALA AND MR A. C. RAO, JJ. For The Petitioner : MR. AVINASH PODDAR (9761) For The Petitioner (s) : MS VAIBHAVI K PARIKH (3238) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... returns are furnished between 1st July, 2017 to 21st December, 2018; ( e) any other and further relief deemed just and proper be granted in the interest of justice; ( f) to provide for the cost of this petition. 2. We are of the view that although the cause may remain the same yet each of the writ applicant ought to have preferred a separate one page petition. 3. In such circumstances, we direct the learned counsel to file a one page petition so far as the writ applicants Nos. 2 to 31 are concerned. The order which we propose to pass as on date shall be construed to be an order passed only in the case of the writ applicant No.1. 4. The pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cannot be read in Section 39. 10. In such circumstances, the levy of late fees by virtue of the power under Section 47 of the Act is something else which this Court will have to look into and adjudicate. 11. Let Notice be issued to the respondents, returnable on 16.10.2019. Ms. Maithili Mehta, the learned Assistant Government Pleader waives service of notice for and on behalf of the respondent No.3-State of Gujarat. 12. Having heard Mr. Himani, the learned senior counsel appearing for the writ applicants and having gone through the materials placed on record, we are of the view that the writ applicants have been able to make a strong prima facie case to have an ad-interim order in terms o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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