https://www.taxtmi.com/highlights?id=90826 The High Court set aside the impugned order which upheld the demand and penalty solely on the ground of delayed filing of GSTR-3B returns for FY 2017-18 to 2020-21 under Section 39 of the GST Act. Without adjudicating on the merits, the matter was remanded to the Superintendent, CGST & Central Excise Range-I, Division Ratlam for fresh adjudication in light of changed circumstances. The petition was disposed of by remand, directing reconsideration of the case afresh. en-us Wed, 23 Jul 2025 08:29:41 +0530 Wed, 23 Jul 2025 08:29:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=90826 The High Court set aside the impugned order which upheld the demand and penalty solely on the ground of delayed filing of GSTR-3B returns for FY 2017-18 to 2020-21 under Section 39 of the GST Act. Without adjudicating on the merits, the matter was remanded to the Superintendent, CGST & Central Excise Range-I, Division Ratlam for fresh adjudication in light of changed circumstances. The petition was disposed of by remand, directing reconsideration of the case afresh. Highlights GST Wed, 23 Jul 2025 08:29:41 +0530 https://www.taxtmi.com/highlights?id=90826