GST RETURN FILER को लगा बड़ा झटका i CA satbir singh

Where petitioner denied liability to pay interest on delay in filing of GSTR 3B for disputed periods on ground that amount of tax had already been deposited prior to filing of GSTR 3B return in its electronic Cash Ledger, since any deposit in Electronic Credit Ledger prior to due date of filing GSTR 3B does not amount to discharge of tax liability on part of petitioner, petitioner was requested to pay interest on delayed filing of returns