Court Grants Ad-Interim Order: GSTR-3B Not Considered a "Return" u/s 39, Delayed Filing Fees Challenged.

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....Levy of late fees for the late filing of the Form GSTR-3B - The submission is that the GSTR-3B cannot be read in Section 39 as Return - The writ applicants have been able to make a strong prima facie case to have an ad-interim order.....