Case Law Details
Ansari Construction Vs Additional Commissioner Central Goods And Services Tax (Appeals) (Allahabad High Court)
From the submission it appears that the system and the operators are solely responsible for the harassment being meted out to the poor assesses. As the enquiry referrred to by Mr. Trivedi is not on record, this Court is unable to decipher whether, the harassment to the taxpayer is a personal one or the system/service provider is to be blamed. Thus, I deem it fit that the respondent no.3 is directed to file its response with regard to the submissions made by the applicant so that this Court may fix the liability on the relevant person.
In view of the fact that this Court is now going to ascertain the liability of the person concerned whosoever he may be, for the glitches that have occasioned harassment to the petitioner and to fix cost thereafter on the person concerned.
This Court is of the view that a direction for payment of cost as against the applicant and the observations shall remain stayed till the next date.
FULL TEXT OF THE JUDGMENT/ORDER OF ALLAHABAD HIGH COURT
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