A & M Design & Print Production Versus Union of India & ORS.
GST
2017 (10) TMI 253 – DELHI HIGH COURT – 2017 (4) G. S. T. L. 444 (Del.)
DELHI HIGH COURT – HC
Dated:- 8-9-2017
W.P. (C) No. 7977 of 2017 and C.M. Appl. No. 32898 of 2017
GST
MR. S. MURALIDHAR AND MR. PRATHIBA M. SINGH, JJ.
For The Petitioner : Mr. Puneet Agarwal, Mr. Anirudh Singhal, Ms. Purvi Sinha, Advocates
For The Respondents : Mr. Nidhi Mohan, Government Pleader for R1. Mr. Ramesh Singh, Standing Counsel for GNCTD with Mr. Sandeepan Pathak, Advocate Mr. Rahul Singh, Standing Counsel with Mr. Satyakam, ASC for R2 & R4.
ORDER
C.M. APPL. 32898/2017
1. Allowed, subject to all just exceptions.
W.P. (C) No. 7977/2017.
2. Notice. Mr. Ramesh Singh,
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error is appearing only on the system and there is no such rule prescribed in terms of Section 49 (4) of the CGST Act. He also states that it does not appear on the form which is available on the Portal. It appears only after the figures are entered. A reference is made to Rule 86 (2) of the CGST Rules which states that 'the electronic credit ledger shall be debited to the extent of discharge of any liability in accordance with the provisions of Section 49.' It is also pointed out that under Section 146 of the CGST Act, the mandate of the Common Goods and Services Tax Electronic Portal is to facilitate the registration, payment of tax, furnishing of its returns, etc. It is also submitted that the system cannot be programmed so as to deny th
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