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Penalty for Non-filing of monthly return - Seeking permission to file GSTR 3B Return - Seeking refund of amount illegally debited from the Electronic Cash Ledger towards interest and penalty - It was established that the petitioner initiated the tax payment within the prescribed timeline, absolving them of any responsibility for delays. The High court ruled that the petitioner's timely action discharged their obligation, and any issues arising post-payment were beyond their control. Consequently, the court directed the adjustment of the penalty and interest against future tax liabilities, without incurring any additional liability. This judgment underscores the importance of timely compliance and the need for efficient payment processing mechanisms.