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TMI Blog2019 (9) TMI 690X X X X Extracts X X X X X X X X Extracts X X X X ..... of appeal u/s 107 of CGST Act - Notification No. 76/2018 dated 31st December, 2018 - HELD THAT:- As prayed for, learned counsel for the CGST is allowed four week s time to file the detailed counter-affidavit in the matter - Till then, the operation of the order dated 22.05.2019, as contained in Annexure-10 to the supplementary affidavit, shall remain stayed. Put up the matter on 28.08.2019, awa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... show that the due date for payment of the return for the months of February 2017-2018 and March 2017-2018, was 31.03.2019. Those screen shots have not been denied by the learned counsel for the CGST. This is also an admitted fact that the return for both the months had already been filed by the petitioner on 21.09.2018 and 23.09.2018 respectively. In spite of that, by order dated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cord by way of Annexure-3 series, which shows that the amount of late fee payable under Section 47 of the said Act, shall stand waived for the registered persons who failed to furnish the return in Form GSTR-3B for the months of July, 2017 to September, 2018 by the due date, but furnishes the same between the period from 22nd December, 2018 to 31st March, 2019. It is an admitted position that the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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