2018 (2) TMI 766 – BOMBAY HIGH COURT – 2018 (10) G. S. T. L. 18 (Bom.) , [2018] 2 GSTL 37 (Bom) – Lack of access to online profile on the Goods and Service Tax Network – petitioner unable to generate e-way bills – Held that: – The special sessions of Parliament or special or extraordinary meetings of Council would mean nothing to the assessees unless they obtain easy access to the website and portals. The regime is not tax friendly. We hope and trust that those in charge of implementation and administration of this law will at least now wake up and put in place the requisite mechanism.
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The respondents are directed to reopen the portal and give easy access to the petitioners and all assessees – petition allowed. – Writ Petition (L) No. 2230 of 2018 Dated:- 6-2-2018 – S.C. DHARMADHIKARI & SMT. BHARATI H. DANGRE, JJ. Mr. Vinayak Patkar with Mr. Ishaan Patkar and Mr. G.Y. Patwardhan i/b Ms. Roshni Naik for the petitioner. Mr. Sonpal with Mr. B.V. Samant, AGP for respondent no.2
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ioner says that the Electronic Way Bills Rules have yet to come into force. Therefore, without access to the online profile, the petitioner cannot generate E-way bills. Without such E-way bills, the petitioner will not be allowed to move the goods anywhere and that will paralyse its business. Lack of access would mean that the petitioner is unable to file return or pay tax or undertake any other compliances required by the statute. Such lack of access to the online profile also inhibits the petitioner from securing the final registration number. In the absence thereof, the petitioner is exposed to interest liability and may have to face even penal consequences. Importantly, the petitioner as well as its customers are unable to avail input tax credit mechanism. 5. The writ petition was filed in this Court and after its filing, notice was issued. On the earlier occasion, only the learned AGP representing the State Goods and Services Tax Commissioner appeared before us. After notice, Mr.
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access as is claimed by the petitioner. It is for the authorities to work out the necessary mechanism and set that in place. It must also set up and establish a grievance redressal mechanism. It is no answer that such issues, as are projected in the petition, would be taken up before the Goods and Services Tax Council at its next meeting. 9. When we inquired from Mr. Mishra as to when is the next meeting of this Council, he has no instructions. Whether the grievance of the petitioner would be projected and raised before the Council or not, Mr. Mishra could not give us a definite answer. All that Mr. Mishra says is that he may be granted two weeks' time to take instructions and file affidavit. 10. We do not think that these are satisfactory state of affairs. A tax like Goods and Services Tax was highly publicised and termed as popular. We had yet not seen a celebration of New Tax regime, but that has followed with great hue and cry. These celebrations mean nothing. The special sess
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