TaxTMI 
TaxTMI 
2019 (8) TMI 1077
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....nt has filed counter affidavit dated 09.07.2019. The subject matter of instant writ petition arises under the 'Central Goods and Services Tax Act, 2017' ('CGST Act' for the sake of brevity). 4. There is no disputation that the CGST regime came into operation on and from 01.07.2017. In the light of CGST Regime coming into operation on and from 01.07.2017, dealers were entitled to get credits, which were available in their accounts or electronic ledger account (as was the practice under fiscal law which was operating upto 30.06.2017) can be transferred to the credit of the dealer under the CGST Regime. 5. It is the case of the writ petitioner in the instant writ petition that the writ petitioner had certain credits in the form of 'Input Tax Credit' ('ITC' for brevity) as on 30.06.2017, under the aforesaid circumstances, owing to the CGST regime becoming operational, the writ petitioner became liable to pay 'Good and Services Tax'('GST'for brevity) on a monthly basis from the month of July 2017. With regard to payment of GST from July of 2017, there is no disputation or disagreement before this Court that under the CGST Act there is a prov....
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....s, delayed payment of GST for seven months i.e., July 2017 to January 2018. 13. Before this Court adverts to the technical glitch, there is no disputation that the dates on which the monthly GST became payable for the seven months and the dates on which they were actually paid. 14. Based on the aforesaid dates of payment, according to the first respondent the number of days of delay in payment of GST for the aforesaid seven months is as follows: Sl.No. Month Due date to pay Tax Date of debit 1. July-17 25-Aug-2017 20-Feb-2018 2. Aug-17 20-Sep-2019 22-Feb-2018 3. Sep-17 20-Oct-2019 22-Feb-2018 4. Oct-17 20-Nov-2019 22-Feb-2018 5. Nov-17 20-Dec-2019 24-Feb-2018 6. Dec-17 20-Jan-2019 26-Feb-2018 7. Jan-17 20-Feb-2019 26-Feb-2018 15. With regard to the technical glitch, first respondent in the counter affidavit has averred that the writ petitioner has not provided help desk details and therefore, the technical glitch plea is untenable. What is of utmost significance is that with regard to availability of ITC, there is no disputation. It is nobody's case that the writ petitioner did ....
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....known as GSTN. 19. In the light of the narrative thus far, this Court deems it appropriate to pass the following order: a) Writ petitioner shall provide a bank guarantee for Rs. 25 lakhs in a format required by the first respondent within one week from the date of receipt of a copy of this order. b) One of the share holding directors of the writ petitioner company shall provide a personal bond in a format as required by first respondent for the balance sum within one week from the date of receipt of a copy of this order. To be noted after deducting 25 lakhs bank guarantee, the balance sum is Rs. 1,39,49,541/-. c) Thereafter writ petitioner shall send a detailed communication addressed to the Principal Commissioner of GST and Central Excise, North Commissionerate, Chennai 34, within one week therefrom setting out details of the technical glitch encountered by the writ petitioner in its aborted attempts to pay GST for the months of July 2017 to January 2018 (both months inclusive i.e seven months in all). d) The Jurisdictional Principal Commissioner shall do the needful in this regard as expeditiously as possible to ensure that the same is reach....
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....OLLOWING YES NO TICK APPROPRIATE BOX BELOW (J) RI MARKS: το 1. NOT SATISFIED 2. SATISFIED FIED 3, GOOD 4. EXCELLENT give "यमेव जयत ༢༠༢ ༡་༥-- འབྲུམ ་བཅབ འ་ནས་འབ་ Λ Document 2 Goods & Service Tax 15 x Google Google CGoods And Services Tax Network [IN] https://return.gst.gov.in/returns/auth/dashboard Goods and Services Tax * Skip to Main Content A+ A KWANG JEN INDIA AUT English Indicates Mandatory Fields RE Services Notifications & Circulars Acts & Rules Dashboard Dashboard Returns File Returns Financial Year* 2017-18 URT Details of outward supplies of goods or services GSTRI Due Date 05/09/2017 Return Filing Period* July DIC Kwang Jin K-Manager-Subbiah Auto Drafted details GSTRZA SEARCH PREPARE ONLINE PREPARE OFFLINE STH Goods and Services Tax Returns GSTR3B GSTR-3B - Monthly Return GSTIN-33AACCT4145L1ZB FY-2017-18 VIEW Monthly Return GSTR38 ....