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Vested right of taxpayer cannot be defeated for Technical Glitches in GSTN
Case Law Details
- Case Name
- Bodal Chemicals Ltd. Vs Union of India (Gujarat High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Gujarat High Court
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Bodal Chemicals Ltd. Vs Union of India (Gujarat High Court)
HC held that GST department cannot raise their hands in despair saying that it is not possible to correct or take care of the technical glitches. The writ applicant herein has been running from pillar to post requesting the respondents to provide a solution and take care of the technical error and glitch that occurred as regards furnishing the GSTR – 6 return for recording and distributing the ISD credit of Rs.20,52,989/-. As usual, there is no response at the end of the GSTN. The writ applicant is not allowed to di...
Article 265 stipulates that no tax (including a GST) can be levied or collected without the authority of law. The principal purpose of GST law, therefore cannot be different from the principal purpose of any law, that is to say to SECURE AND PROTECT JUSTICE. GST law at any rate would have to be preceded by a recommendation of the GST Council which would have to conform to the guiding principle of “harmony” between the rights of taxable persons and their tax liabilities. As Kautilya said the ruler would have to collect taxes in the manner bees collect honey from flowers without damage to flowers.