Nav Nirman Con Specialties Pvt. Ltd. vs. Union Of India
(Gujarat High Court, Gujrat)

Case Law
Petitioner / Applicant
Nav Nirman Con Specialties Pvt. Ltd.
Union Of India
Gujarat High Court
Feb 6, 2020
Order No.
TR Citation
2020 (2) TR 1415
Related HSN Chapter/s
Related HSN Code


1. The writ-applicant has filed an undertaking before us stating as under:-

“1. The Form GSTR 3B is not filed for the period from May 2018 till December 2019. The reason for non filing of Form GSTR 3B was the financial stress due to past losses of the company.

2. The Form GSTR 3B cannot be uploaded without payment of tax and hence the forms for the period May 2018 to December 2019 is yet to be uploaded.

3. As per the GSTN unless all the Forms for earlier period are furnished, forms of new period cannot be uploaded.

4. The petitioner states that as per the Annexure-H of the petition the net tax liability payable (Net of ITC) for the period May 2018 till December 2019 is as under:

May 2018 – March 2019

₹ 23,89,869/-

April 2019 – December 2019

₹ 18,73,162/-


₹ 42,63,031/-

5. The petitioner hereby undertakes to pay the above liability as under:

On or before 29th February 2020

₹ 5,63,031/-

On or before 31st March 2020

₹ 4,00,000/-

Monthly from April onwards (11 installments of ₹ 3,00,000/each)

₹ 33,00,000/-


₹ 42,63,031/-

2. The undertaking on oath is ordered to be taken on record.

3. In view of the undertaking referred to above, let NOTICE be issued to the respondents returnable on 05.03.2020.

4. By the next returnable date i.e. 05.03.2020, the writ-applicant is directed to deposit an amount of ₹ 42,63,031/- in terms of his under on oath referred to above.

Direct service is permitted.

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