Case Law Details
Abicor and Binzel Technoweld Pvt. Ltd. V/s Union of India and Anr. (Bombay High Court)
Bombay High Court has taken serious notice of the fact that GST Network is not working properly and not allowing Petitioner to file Tran-1 even though online profile of Petitioner on the GST Network was not working for 6 months.
High Court has taken note of the fact that the GST Portal do not work properly and despite that Government insists on payment of late fee for delay in filing GST returns.
Court was not happy with the reply of GST Commissioners that issues can be solved only by GST Council and that they cannot do anything.
Mr. Taranpreet Singh, Partner, TASS Advisors LLP said that “Though there has been a significant improvement in the GST website recently, technical glitches are faced by taxpayers on regular basis. Under the GST regime, the definition of Union Territory includes ‘other territory’ which is the area beyond 12 nautical miles from India land masses and includes Exclusive Economic Zones and Continental Shelf of India. This area is largely associated with oil & gas exploration activity in India and is defined as State Code no. 97 under the GST regime. Until December 2017, this State Code was not fully operational on the GST portal due to which taxpayers were not able to pay taxes/ submit the returns. Now, this error has been rectified but all taxpayers were required to pay late filing fees for non-submissions of monthly GSTR 3B returns (post-September) even though the delay was due to GST portal technical glitch. With the Hon’ble High Court taking note of these technical issues, there is a likelihood that the authorities may relax/ refund late filing fees paid on account of technical issues post-September 2017”.
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Even after the order is passed there is no action from GST council. We were dependant on this case that if TRAN 1 reopens, we also can file. Can anyone suggest what can be done.
As suggested by Mr.Sandeep for the rtesponse of M/s. Continental India Pvt Ltd review, we can write seriously to the GST council on gst-cbec@nic.in and contact.gstcouncil@gov.in
AFTER THE ORDER OF ALLAHABAD HIGH COURT AND BOMBAY HIGH COURT FOR RE-OPENING OF FILING TRAN-1. SEEMS THAT NO ANY PERSON HAVE IN GSTN COUNCIL TO READ THE ORDER OF HIGH COURT. IF GSTN COUNCIL FAILURE IN TAKEN DECISION THEN THE RIGHT OF TAKEN RE-OPEN OF TRAN-1 SHOULD TO BE STATE GOVERNMENT WHOM HAS TAKEN FAST DECISION SINCE INDEPENDENCE
Gst council should re-open Tran-1 for filing revised returns many taxpayers have filed the returns incorrectly.
Even after two cases the GST council is not opening the TRAN-1 wjereas , for the last month GSTR3B the date was immediately extended at the last moment from 20/01/2018 to 22/01/2018.
When such simple things can be taken up immediately then TRAN – 1 is so complex.
They need to respect the court orders as in the case of M/s.Continental India Pvt Ltd.
There are so many tax payers who are awaiitng the reopen and appreciate the initiative taken by M/s. Continental and M/s. Abicor.
Absolutly right and justified
Government should act on court order.
IN CASE OF TRANSITIONAL CREDIT , TRAN1 WAS TO FILED BY 27/01/2017, BUT THE WEBSITE WAS STUBBORN AND COULD NOT WORK TILL LAST DATE. NOW THE DATE IS OVER AND WE ARE STUCK WITH A HUGE AMOUNT TO TAKE TRANSITIONAL CREDIT. THERE CAME ADECISION FROM HO. ALLAHABAD HIGH COURT BUT OF NO AVAIL YET. WORKING ON GST WEBSITE IS A HEADACHE FOR EACH WORKING DAY. WHEN THINGS WILL SET RIGHT , GOD AND GOVT. KNOWS.
Government as well as opposition leader are realizing the hardness arising with GST Portal properly. Even non- provision of Revision option is absolutely undemocratic process of govt.