GST - GSTR-3B returns for the period from October 2017 allowed to be filed with late fees first and once paid and proof submitted, amount will be auto-credited/refunded within one week by GSTN - Statement of ASG accepted as undertaking to the High Court - outstanding and pending grievances to be redressed by Council/Ministry - systems should operate strictly in terms of the Act and Rules - Matter placed on 24 April, 2018: High Court [para 5, 7] - Matter posted: BOMBAY HIGH COURT

CX/GST – Rebate – Section 142(3) of the CGST Act, 2017 - Costs were imposed on Respondent Revenue to impress upon the Authorities that the proceedings before the High Court should not be delayed; that Public Interest suffers and that was not present to the mind of the Authorities - it is only to remind the Respondents of the duties and obligations to the public, that costs were imposed - on account of the subsequent development and particularly the Central Goods and Services Tax Act, the issue in the Petition is purely academic and it is rendered infructuous - earlier order imposing costs of Rs.25,000/- on the Respondents recalled and the amount paid be returned to Respondent – Writ Petition disposed of without costs: High Court [para 3 to 6] - Petition disposed of: BOMBAY HIGH COURT