2021 (2) TMI 591

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....RT - HC (Judgement / Order / Decisions)<br>Dated:- 11-1-2021<br>WA. No. 80 OF 2021 - -<br>GST<br>HONOURABLE MR. JUSTICE S.V.BHATTI AND HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS APPELLANT/PETITIONER: BY ADV. SRI.C.K. SREEJITH RESPONDENTS/RESPONDENTS: BY P. VIJAYAKUMAR, ASGI R6 BY SHRI.P.R.SREEJITH, SC, GSTN SRI.MOHAMMED RAFIQ, SR. GOVT. PLEADER JUDGMENT Bechu Kurian Thomas, J. Appe....

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....on. It was contended that under the KVAT Act, being a works contractor, he had opted for the compounded rate of tax under Section 8 of the KVAT Act. However, with the advent of GST Act, he continued in the same style without realizing that composition was not available for works contractors and tried to file the return regularly from 1.7.2017 to 31.3.2018. 3. It is the case of the appellant tha....

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.... of the CGST Act, is notified under Section 146 of the CGST Act for the purpose of facilitating registration, payment of tax, furnishing of returns, computation, and settlement of integrated tax and for carrying out other functions. It was pointed out that if the appellant had any technical issues as alleged, it was open to him, as an aggrieved person, to raise such technical issues with the relev....

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....ng into force of the GST regime, the Government, on the basis of recommendations of the GST Council, notified that a Common Goods and Services Tax Electronic Portal be maintained. The said portal is maintained as www.gst.gov.in by the Goods and Services Tax Network, which is a company incorporated under the Companies Act, 2013. If the appellant had any grievance, nothing prevented him from taking ....