M/s. Radhey Lal Jaiprakash Neadarganj Dadri Vs. State Of U.P. (Allahabad High Court)
It was held that since the User ID and Password of the assessee was not working no coercive action would be taken against the petitioner for not filing the GST return within the time stipulated.
FULL TEXT OF THE INTERIM HIGH COURT ORDER IS AS FOLLOWS:-
The provisional ID and password allotted to the petitioner for the purposes of GST is not working. With the result, petitioner is unable to migrate its certificate of registration and to file its return under the GST.
Sri C.B. Tripathi, learned counsel appearing for the respondent wants to seek instructions.
On his request, put up on 4.10.2017.
In the meantime, it is provided that no coercive action would be taken against the petitioner for not filing the GST return within the time stipulated.
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