Interest — The petitioner preferred the petition seeking direction to the respondents to not impose/waive any late fee, interest and penalty on the petitioner for the delayed filing of GSTR-3B and GSTR-1 for the period commencing January 2018 till the transition credit is made available to the petitioner. Mere on the basis of apprehension, petition is preferred whereas respondents no such proceedings initiated. Hence, no further adjudication required. Petition disposed of. — Indusind Media Communications Ltd & 1 Other (S) Vs. Union of India & 5 Other (S) [2020] 20 TAXLOK.COM 051 (Gujarat)