Gujrat HC order saying GSTR 3B is not a valid return

Honorable Gujarat High Court in case of AAP and Co., Chartered Accountants Vs UOI and 3 others decided that GSTR-3B is not a return u/s 39 and _hence due date for availment of credit u/s 16(4) will be due date of filling an annual return i.e. 31.08.2019 for FY 2017-18