2026 (4) TMI 1334

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....v., Mr. Akshat Agarwal, Adv., Ms. Doyel Dey, Adv. For the Respondents: Mr. Vipul Kundalia, Sr. Adv., Mr. Tapan Bhanja, Adv., Mr. Anindya Kanan, Adv. ORDER 1. The petitioner seeks directions against the respondent authorities under the Central Goods and Services Tax Act, 2017, to undertake backend technical corrections on the GST Common Portal, thereby enabling the petitioner to opt out of....

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.... submits that the petitioner crossed the prescribed threshold limit in December 2025 and, in terms of the said Circular, was required to opt out with effect from the quarter commencing January 2026. 5. It is further submitted that the petitioner attempted to opt out through the GST Common Portal; however, the portal did not accept the application and failed to process the petitioner's request. ....

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.... However, with regard to the payment of interest and late fees for delayed filing, the authorities maintain that the petitioner must first file the returns along with applicable late fees and interest, and thereafter seek a refund from the concerned Commissionerate, which shall be processed in accordance with law upon submission of an appropriate application. 8. This Court is of the view that, ....