Levy of GST — The Court had permitted the petitioner to file GSTR-3B manually given the difficulties faced by it on account of design limitation experienced with respect to its attempt to revise Form TRAN-1 at the relevant time. The GSTR-3B form should be properly verified, in coordination with the concerned Commissionerate. No demand shall be imposed by the respondents towards the interest claims, which are said to be approved. — Clix Capital Services Private Limited Vs. Union of India & Ors. [2019] 08 TAXLOK.COM 101 (Delhi)