2018 (5) TMI 275

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....P. (C) 2192/2018 & CM APPL. 9058/2018, W. P. (C) 2332/2018, W. P. (C) 2333/2018 & CM APPL. 9801/2018, W. P. (C) 2475/2018 & CM APPL. 10262/2018 And W. P. (C) 2740/2018 & CM APPL. 11123/2018 - -<br>GST<br>MR. S. RAVINDRA BHAT AND MR. A. K. CHAWLA, JJ. For The Petitioner : Mr. Gaurav Dudeja, Advocate,&nbsp; Mr. Vineet Bhatia, Advocate, Mr. Puneet Rai, Advocate, Mr. Gaurav Dudeja, Advocate And Mr.....

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....rocedure is being devised to put in place an IT Grievance Redressal Mechanism to address the problems faced by taxpayers due to IT glitches on common portal (GSTN). The proposed grievance redressal mechanism was placed before the GST Council, in its 26th meeting held on 10.03.2018, for approval. An in-principle approval has been obtained. The GST Implementation Committee (GIC) shall act as the IT-....

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....lowed to be completed deeming that the condition of filing of form or return within the limitation prescribed in law or rule has been satisfied. " It is stated that one time facility of filing - so as to result in a deemed credit as though the assessee had filed the form before the expiry of the stipulated time, will be available only to those individuals or concerns which had approached the GS....