https://www.taxtmi.com/caselaws?id=379051 The court allowed the petitioner to manually file the GSTR-3B form due to design limitations. Verification of credits in local areas was directed, along with approval of interest liability and set-off of credit towards a notional demand. The court instructed against further demands by respondents and ordered the refund of late fee paid by the petitioner. The case was resolved in favor of the petitioner, ensuring compliance with legal requirements and fairness in the outcome. en-us Wed, 27 Mar 2019 00:00:00 +0530 Fri, 07 Mar 2025 16:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379051 The court allowed the petitioner to manually file the GSTR-3B form due to design limitations. Verification of credits in local areas was directed, along with approval of interest liability and set-off of credit towards a notional demand. The court instructed against further demands by respondents and ordered the refund of late fee paid by the petitioner. The case was resolved in favor of the petitioner, ensuring compliance with legal requirements and fairness in the outcome. Case-Laws GST Wed, 27 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379051