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2019 (5) TMI 784 - HC - GSTManual filing of GSTR3B for August 2017 - requirement of subrule (2) of Rule 88 of the CGST Rules - HELD THAT:- In the absence of proper response on the part of the respondents, the Court is of the view that the petitioners, who have been diligently prosecuting the matter all throughout, should not be made to suffer, and hence, are entitled to the grant of interim relief as prayed for in paragraph 5(A) of the application. The petitioners are permitted to file manually GSTR3B for August 2017 with correct and true details and the respondents are directed to accept and acknowledge such GSTR3B manually filed by the petitioners for August 2017 - application allowed.
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