TMI Blog2019 (5) TMI 784X X X X Extracts X X X X X X X X Extracts X X X X ..... d by the petitioners for August 2017 - application allowed. - CIVIL APPLICATION (FOR ORDERS) NO. 1 of 2019 In R/SPECIAL CIVIL APPLICATION NO. 5629 of 2019 - - - Dated:- 7-5-2019 - MS HARSHA DEVANI AND MR BHARGAV D. KARIA, JJ. For The PETITIONER (s) : MR PARESH M DAVE For The RESPONDENT (s) : MR NIRZAR S DESAI IA ORDER ( PER : HONOURABLE MS.JUSTICE HARSHA DEVANI) 1. By this application the applicants [original petitioners] seek the following reliefs: ( A) That this Hon ble Court may be pleased to permit the petitioners to file manually GSTR3B for August 2017 with correct and true details and the respo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... indicated in the challans, as laid down under subrule (6) of Rule 87 of the Central Goods and Service Tax Rules, 2017 (hereinafter referred to as the CGST Rules ). 3. It is further the case of the petitioners that the entire tax liability of August 2017, having been discharged by 19.09.2017, the petitioners proposed to furnish GSTR3B on 20.09.2017; but the common portal was not running properly due to heavy load because millions of registered persons were trying to upload their returns and the common portal, which was introduced only in July 2017, was not capable of taking such a huge load. Consequently, the petitioners' efforts to upload GSTR3B on 20.09.2017 failed. On the next day, that is, on 21.09.2017, the syste ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the petition on 18.03.2019, making it returnable on 27.03.2019. Thereafter, the petition came to be adjourned from time to time on five occasions and lastly, it has been listed today before this Court. 7. Despite the fact that notice was issued way back on 18.03.2019 and thereafter, the matter was adjourned from time to time to enable the learned senior standing counsel to obtain instructions in the matter, till date, no affidavitinreply has been filed on behalf of the respondents. 8. However, upon oral instructions from the officers who were present in the court room, Mr. Nirzar Desai, learned senior standing counsel for the respondents, denied that the petitioner has paid the amount of ₹ 114.51 crore ..... X X X X Extracts X X X X X X X X Extracts X X X X
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