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GST - Highlights / Catch Notes

Home Highlights September 2019 Year 2019 This

Refund of late fee collected - in Form GSTR-3B - The petition ...


Court Dismisses Petition for GSTR-3B Late Fee Refund Due to Lack of Initial Application to Respondents.

September 21, 2019

Case Laws     GST     HC

Refund of late fee collected - in Form GSTR-3B - The petition filed by the petitioner seeking directions as aforesaid for the refund of the amount without approaching the respondents by way of appropriate application/representation, cannot be entertained by this court. - HC

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