GST portal correction and manual return filing sought, with notice issued and instructions called on implementation timeline.

GST portal correction and manual return filing were sought in light of the notifications relied upon. The Punjab and Haryana HC issued notice and listed the matter for further hearing, directing the respondents to obtain instructions on the time frame for correcting the Common Portal or permitting manual filing of returns.

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Issues: Whether directions should be issued to correct the Common Portal of GST in accordance with the notifications relied upon, or alternatively to permit filing of returns manually.

Outcome: Notice was issued and the matter was listed for further hearing, with a direction to the respondents to seek instructions on the time frame for correction of the portal or permission for manual filing of returns.

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