Notification prescribing output-tax payment before GSTR-3B due date challenged before Telangana HC

Telangana HC issues notice in writ challenging vires of Notifications issued u/s 168 of CGST Act r/w Rule 61(5) of CGST Rules prescribing time limit & conditions for payment of output tax before due date for GSTR-3B; Petitioner submits that adjudicating authority cannot demand interest u/s 50(1) of CGST Act on account of belated filing of Form GSTR-3B since Section 39(1) is relatable only to Form GSTR-3 while arguing that decision in Megha Engineering &...