Court sets follow-up date on 06.04.2018 and instructs counsel to notify Mr. B. Gogoi.

The court directed the matter to be listed again for follow-up on 06.04.2018 and instructed the counsel to inform Mr. B. Gogoi about the same for further assistance in resolving the issue.

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Issues: Petitioner firm facing challenges in filing GST returns post the death of an authorized signatory.

Analysis:
The petitioner firm, assessable under the GST Act, encountered difficulties in submitting online mandatory returns following the demise of the authorized signatory, Gaurav Khetawat, one of the directors. Despite efforts to file through another director, the online portal did not accept the submission without the digital signature of the deceased signatory. Consequently, representations were made to the Superintendent of Taxes seeking guidance on resolving this issue. A communication from the GST Help Desk suggested approaching the Revisional Jurisdictional Tax Officer to appoint a new authorized signatory in the GST portal. It was noted that the Superintendent of Taxes was the appropriate authority to facilitate this change.

The matter was brought before the court, with the Senior Additional Advocate General requesting a further listing to ascertain why the necessary alteration had not been made despite the representations submitted. The court directed the matter to be listed again for follow-up on 06.04.2018 and instructed the counsel to inform Mr. B. Gogoi about the same for further assistance in resolving the issue.

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