BRIEF FACTS The due date for filing of GSTR 3B Return for the months of February, 2018 and March, 2018 was reflecting as 31st March 2019 in GSTN Portal. The assessee reasonably believed that due date of filing of GSTR-3B Return for the months of February and March, 2018 has been extended up to 31st … Continue reading RECOVERY PROCEEDING OF INTEREST ON DELAYED PAYMENT UNDER GST CANNOT BE INITIATED WITHOUT INITIATION OF ANY ADJUDICATION PROCEEDINGS – JHARKHAND HIGH COURT [W.P (T) No. 3517 of 2019]