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GST - Highlights / Catch Notes

Home Highlights February 2021 Year 2021 This

Default in submission of GST returns - E-Way Bill (EWB) ...

Case Laws     GST

February 19, 2021

Default in submission of GST returns - E-Way Bill (EWB) generation facility of the petitioner blocked on the EWB Portal in the event the petitioner fails to file their GSTR 3B returns for two financial years - the interest of justice would be met if the respondents being the Principal Commissioner, GST, North-eastern Region would examine the matter and pass a reasoned order on the entitlement of the petitioner for a refund. - HC

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