Case Law Details
Vishnu Aroma Pouching Pvt Ltd Vs. Union Of India (Gujarat High Court)
In a magic show, every spectator is well aware that magic does not exist but still at the end he is amazed and left in awe by the magician. The so called magic happens right infront of their eyes but unable to decode the logic, the result ends in nothing less than a surprise. On contrary, for the Magician what he does is just a trick but full of skill and expertise.
The job in litigation is almost the same. The stuff is right there infront of everyone’s eye but the skill lies in revealing that magic what was unnoticed by others.
On the same track, lie certain judicial pronouncements which directly resolve various complex issues and leave the reader with sweet surprise of logical interpretations and on other hand there are certain other judgements which directly don’t resolve the issue but break a path towards resolving various complex issues. One such judgement is the case of Vishnu Aroma Pouching Pvt. Ltd. which is engage in manufacturing pan masala under the well-known brand name of ‘Vimal’.
The said case deals with the technical glitch faced by the assessee while uploading the return. In recent times, whenever the word ‘technical glitch’ arises subconsciously one is driven towards transitional credit issues. However, the mentioned case deals with technical glitch faced at the time of filing GSTR 3B return. This is one of the reasons, why the judgement falls under the latter category of ‘breaking a path towards resolving complex untouched issue’. Not many cases have been pronounced dealing with technical glitch occurred while filing GSTR 3B and its associated legal consequences.
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