2019 (9) TMI 873

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....DGMENT 1. By way of this writ petition, the petitioner is seeking directions to the respondents to refund the late fee collected from the petitioner while filing the return under the Central Goods and Service Tax Act, 2017 (for short "the Act") in Form GSTR-3B in his Cash Ledger in GST Portal so that he can utilise the same for discharging his tax liabilities. The petitioner has also questioned t....