Delhi High Court Resolves GSTN Portal Errors under CGST Act - Petitioners' Remedies and Court Directions The Delhi High Court addressed errors in the GSTN portal hindering the filing of statements under the CGST Act and Rules. The Respondent assured ...
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Delhi High Court Resolves GSTN Portal Errors under CGST Act - Petitioners' Remedies and Court Directions
The Delhi High Court addressed errors in the GSTN portal hindering the filing of statements under the CGST Act and Rules. The Respondent assured resolution of portal issues, allowing successful filing. In case of penalties or interest due to filing delays caused by portal errors, the Court directed Petitioners to submit representations to the Commissionerate for review and decision. If unfavorable, further legal remedies were available. The Court concluded that no additional orders were needed, disposing of the matters accordingly.
Issues: Errors in GSTN portal hindering filing of statement under CGST Act and CGST Rules, possibility of penalty and interest due to delay in filing, directions for filing statement and addressing penalty/interest if levied.
In the judgment delivered by the Delhi High Court, the Petitioners raised grievances regarding errors in the GSTN portal, which were obstructing them from filing the statement in compliance with Section 52 (3) of the Central Goods and Service Tax Act, 2017, along with Rule 67 of the Central Goods and Service Tax Rules, 2017. The Respondent, represented by Mr. Amit Bansal, assured that the issues on the portal had been resolved, allowing successful uploading of the statement. However, the Petitioner's counsel, Mr. Narsimhan, expressed uncertainty about the resolution of the problems. The Court acknowledged Mr. Bansal's statement, directing the Petitioner to meet Ms. Shrishty Saxena from GSTN for assistance in filing and uploading the statement on the online portal. In case of technical difficulties, the statement could be manually accepted and forwarded for processing by the Commissionerate. Mr. Narsimhan highlighted the risk of penalty and interest due to the delay in filing caused by the portal error.
Regarding the potential imposition of penalty and interest due to the delayed filing, the Court made it clear that if such charges were levied after the statement was filed electronically or manually on 17th February, 2021, the Petitioners could submit a representation to the concerned Commissionerate explaining the reasons for the delay. These representations would be reviewed and decided upon in accordance with the law, considering the circumstances outlined in the order. If the decision on the representation went against the Petitioners, they were granted the liberty to pursue further legal remedies. With these directions and clarifications, the Court concluded that no additional orders were necessary in the petitions, and thus, the matters were disposed of accordingly.
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