Adfert Technologies Pvt. Ltd vs Union Of India And Others on 4 November, 2019
64. The conclusion so recorded by the Punjab and Haryana High
Court in Adfert Technologies case [Adfert Technologies (P)
Ltd. v. Union of India, 2019 SCC OnLine P&H 5701 : 2019-TIOL-
2519-HC-P&H-GST] will have no bearing on the facts of this case
in light of the opinion expressed in this judgment, as we have held
that consequent to submission/filing of Form GSTR-3B, as
This is a digitally signed order.