2018 (6) TMI 171 – DELHI HIGH COURT – 2018 (16) G. S. T. L. 194 (Del.) – GST portal issues – Claim of refund / provisional refund – Grievance mechanism set up in terms of Circular No. 39/13/2018-GST dated 03.04.2018 – the grievance is claimed to be ineffective for the normal reply given is that the problem has been resolved though in fact the problem persists – non credit/payments of electronic cash ledger – rectification of mistake by GSTN portal
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Revenue stated that petitioner in spite of repeated e-mails have failed to furnish information and details. Our attention is drawn to Annexure-7 to the status report.
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Held that:- The petitioners must immediately respond to Annexure-7 by sending e-mails within 7 days, on each issue or
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and Services Tax Network (GSTN) submits that the grievance mechanism set up in terms of Circular No. 39/13/2018-GST dated 03.04.2018 ineffective for the normal reply given is that the problem has been resolved though in fact the problem persists. The reply furnished should be effective and must disclose the method and manner in which the issue has been resolved. Some specific instances with reference to typical reply have been highlighted. Second submission made by the petitioner relates to non credit/payments of electronic cash ledger. Third issue highlighted by the petitioner is that Central and State Acts permit rectification of mistakes. However, GSTN portal does not permit rectification of a return already filed. Rectification is to b
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