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    <title>Court Dismisses Petition for GSTR-3B Late Fee Refund Due to Lack of Initial Application to Respondents.</title>
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    <description>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</description>
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      <description>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</description>
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