GST portal malfunction and penalty waiver recorded, with returns allowed after technical issue was rectified.

Penalty waiver under Section 47 of the Tamil Nadu GST Act was recorded for July, August and September 2017, and no further interim relief was required for those months. The portal malfunction complained of by the taxpayer was stated to have been rectified on 21.11.2017, after which the taxpayer could access the portal, file the October 2017 return, and pay tax. In light of the rectification and the Department's waiver for the earlier months, the Court recorded the parties' stand and disposed of the petition without further directions.

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Outcome: The writ petition was disposed of after recording that the portal difficulty had been rectified and that the penalty for the relevant earlier months had been waived. No further orders were passed.

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