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    <title>High Court urges review of blocked E-Way Bill facility due to GSTR 3B filing defaults; seeks reasoned order on refund eligibility.</title>
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    <description>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</description>
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      <description>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</description>
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