https://www.taxtmi.com/caselaws?id=448974 HC quashed impugned GST proceedings related to delayed GSTR-3B return filing for 2017-2018. Following prior precedent, the court held that once tax amounts are credited to government account by return filing deadline, tax liability is discharged. Impugned proceedings were set aside, and writ petitions were allowed without costs. en-us Wed, 24 Jan 2024 00:00:00 +0530 Sat, 26 Apr 2025 11:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448974 HC quashed impugned GST proceedings related to delayed GSTR-3B return filing for 2017-2018. Following prior precedent, the court held that once tax amounts are credited to government account by return filing deadline, tax liability is discharged. Impugned proceedings were set aside, and writ petitions were allowed without costs. Case-Laws GST Wed, 24 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448974