In the result, the appeal filed by the assessee is allowed for statistical purposes
Bench: Shri Inturi Rama Rao & Shri Soundararajan K.Assessment Year : 2014-15
person to submit returns on the basis of such self- assessment in Form GSTR-3B manually on electronic platform. The provision contained in Section 39(9) of the 2017 Act and Rule 61 of the Rules framed thereunder, as applicable at the relevant time, apply with full vigor Page
