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    <title>2021 (2) TMI 770 - DELHI HIGH COURT</title>
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    <description>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.</description>
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      <description>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.</description>
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