2018 (2) TMI 766

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....nt is the Union of India through the Commissioner of Central Goods and Services Tax, Pune and the 2nd respondent is the State of Maharashtra through the Commissioner of State Goods and Services Tax.   3. The purpose of filing this petition is because the petitioner having been granted a provisional registration number under the Central Goods and Services Tax act, 2017 and the Maharashtra Goods and Services Tax Act, 2017, is not able to access its online profile on the Goods and Service Tax Network. There is no fault or negligence on the part of the petitioner. The petitioner says that it is the respondents who have decided to put in place an automated and electronic system of accepting tax returns based on self-assessment. 4. The pet....

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....ng accepted without payment of late fee for the period from October 2017 onwards. 7. The petitioner also faces innumerable other difficulties as highlighted in the further affidavit filed by the petitioner before us. 8. On all these materials, we inquired from Mr. Mishra in the prerecess and postrecess sessions as to how this Court could redress the grievance of the parties like the petitioner and make the system operational and functional for them. It is not the business of this Court to grant such access as is claimed by the petitioner. It is for the authorities to work out the necessary mechanism and set that in place. It must also set up and establish a grievance redressal mechanism. It is no answer that such issues, as are projected ....