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Petitioner seeks to pay the taxes in instalments.

Filing of Return — Writ-applicant filed an undertaking that the Form GSTR 3B is not filed for the period from May 2018 till December 2019 and the reason for non filing of Form GSTR 3B was the financial stress due to past losses of the company; the Form GSTR 3B for the period May 2018 to December 2019 is yet to be uploaded. In view of the undertaking, Notice issued to the respondents. — Nav Nirman Con Specialties Pvt. Ltd. Vs. Union of India [2020] 21 TAXLOK.COM 016 (Gujarat)

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