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    <title>2019 (4) TMI 1246 - GUJARAT HIGH COURT</title>
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    <description>The court granted ad-interim relief to the petitioner, allowing manual filing of returns in Form GSTR-3B for specific months without the pre-condition of tax payment. The court emphasized the urgency of the matter and scheduled further hearings due to the lack of response from the respondents, highlighting the importance of resolving the issue regarding input tax credit availability.</description>
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      <description>The court granted ad-interim relief to the petitioner, allowing manual filing of returns in Form GSTR-3B for specific months without the pre-condition of tax payment. The court emphasized the urgency of the matter and scheduled further hearings due to the lack of response from the respondents, highlighting the importance of resolving the issue regarding input tax credit availability.</description>
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