2018 (3) TMI 1691 – GAUHATI HIGH COURT – 2018 (18) G. S. T. L. J213 (Gau) – Online filing of returns in the form of GSTR-1 or if GSTR-1 by means of GSTR-3B – Held that:- A communication from the GST Help Desk has been brought on record, by which the petitioner was informed that in the event the temporary authorized signatory is dead or is not traceable, the appropriate remedy would be to approach the Revisional Jurisdictional Tax Officer to set up a new authorized signatory in the GST portal – From the said communication, it appears that the jurisdictional tax officer, who in the present case is said to be the Superintendent of Taxes is the appropriate authority to set up a new authorized signatory.
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List this matter again on 06.04.20
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mpany. Late Gaurav Khetawat died on 21.08.2017. Upon his death, the petitioner firm made endeavour to file a return through the signature of another Director of the company, but it is stated that the online portal for the purpose of GST is not receiving such application forms. It is stated that whenever attempts are made to submit the online form through another signatory, the portal repeatedly kept asking for the digital signature of the earlier authorized signatory, who is no more. In the aforesaid circumstance, the petitioner submitted a representation dated 18.12.2017 before the Superintendent of Taxes, Unit-D, C-8, Kar Bhawan, Ganeshguri, Guwahati highlighting the aforesaid inconvenience with a request for appropriate advice. As nothin
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