Padmavati Enterprise, Abicor and Binzel Technoweld Pvt. Ltd., Draeger Safety India Private Limited, AGS Transact Technologies Limited, M\/s. Arihant Vatika Realty Private Ltd., M\/s. Arihant Abode Limited, M\/s. Arihant Aashiyana Pvt. Limited, M\/s. Arihant Superstructures Limited, Sigma Electric Manufacturing Corporation Pvt. Ltd. Versus The Union of India & Anr.
GST
2018 (4) TMI 1546 – BOMBAY HIGH COURT – 2018 (16) G. S. T. L. 596 (Bom.)
BOMBAY HIGH COURT – HC
Dated:- 24-4-2018
Writ Petition (L) No. 424 of 2018, With Civil Writ Petition (ST. ) No. 2230 of 2018, 3695 of 2018, 3953 of 2018, 4584 of 2018, 4604 of 2018, 4613 of 2018, 4615, 5092 of 2018,
GST
S.C. DHARMADHIKARI & SMT. ANUJA PRABHUDESSAI, JJ.
\n→ WPL 424\/2018 :Mr. Vinayak Patkar a\/w. Mr. Ishaan Patkar, Mr. Shashank Dhond, Ms. Sneha Raut i\/b. Roshni Naik for the petitioner. Mr. Anil Singh, Addl. Solicitor General a\/w. Mr. Pradeep S. Jetly and Mr. Jitendra B. Mishra for the respondents.
\n→ WPST 2230<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n IT related glitch would be a grievance definitely looked into and is being looked into by Grievance Redressal Committee. In his affidavit, he has indicated as to how Nodal Officers have been appointed in terms of several circulars, copies of which are at Exhibits 'A', 'B' and 'C' to this petition. The tax payers can make an application to the Field Officers or the Nodal Officers where there was a demonstrable glitch on the common portal (GST portal) in relation to an identified issue due to which the tax payer could not comply with the provisions of law. The Nodal Officer, upon receipt of such an application, even online but with some proof or evidence therewith, would definitely look into the same and take the remedial steps. He would forward it to the GST network. Though, the Nodal Officer would give a formal acknowledgement, even online, beyond this he would not assist the applicant so as to enable the tax payer \/ applicant to make a record for himself and th<\/p>\n = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n and would not delay the tax collection. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n chnical glitches or a Information Technology related matter which prevented them from accessing the system earlier. This is not a facility which could be availed of for any other reason and not attributable to such glitches or system faults \/ errors. We accept and endorse this stand of the respondents. The writ petitions in which the complaint was that the petitioners could not access the system on account of no fault of theirs but due to the technical glitches \/ IT related glitches are disposed of in these terms. We clarify that our order and direction are not a expression of opinion on the legal or other factual issues related to the returns. If the return is in any way otherwise deficient or defective in the opinion of the revenue, but not so in the submission of the assessee, then, such issues have to be resolved independently and on their own merits. Their outcome shall not be influenced by our directions. In other words, whether strict or substantial compliance is contemplated in<\/p>\n = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Padmavati Enterprise, Abicor and Binzel Technoweld Pvt. Ltd., Draeger Safety India Private Limited, AGS Transact Technologies Limited, M\/s. Arihant Vatika Realty Private Ltd., M\/s. Arihant Abode Limited, M\/s. Arihant Aashiyana Pvt. Limited, M\/s. Arihant Superstructures Limited, Sigma Electric Manufacturing Corporation Pvt. Ltd. Versus The Union of India & Anr.GST2018 (4) TMI 1546 – BOMBAY HIGH … Continue reading “Padmavati Enterprise, Abicor and Binzel Technoweld Pvt. Ltd., Draeger Safety India Private Limited, AGS Transact Technologies Limited, M\/s. Arihant Vatika Realty Private Ltd., M\/s. Arihant Abode Limited, M\/s. Arihant Aashiyana Pvt. Limited, M\/s.”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-11615","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/11615","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=11615"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/11615\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=11615"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=11615"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=11615"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n5. The Additional Solicitor General, after speaking to the officers present in Court, stated that presently there is nothing which has been evovled as a time frame within which the grievance raised before the Nodal Officer could be finally resolved and determined.
\n6. In relation to both these matters, we feel that this Court ought not be flooded with writ petitions and particularly more in number than what is already on our file. We find that in today's affidavit it is indicated that the tax payers shall complete the process of filing of TRAN-1 stuck due to IT related glitches by 30th April, 2018 and the process of complete filing of GSTR3B which could not be filed for such TRAN-1 shall be completed by 31st May, 2018.
\n7. We are not disturbing the date which has been determined for filing of GSTR-3B for that is prescribed as 31st May, 2018. Presently that is adequate and sufficient for redressing the grievance of all those who could not acc<\/p>\n
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