Case Law Details
Clix Capital Services (P.) Ltd. Vs Union of India (Delhi High Court)
It is submitted by learned counsel for the petitioner that further to the previous directions, the Form GSTR-3B filed manually has since been processed and the notional demand in respect of Rs.16.80 crores has been reversed. It is submitted that in these circumstances, given that the system problem arose on account of design limitation, the respondents should not enforce any further demand, penalty, interest or late submission fee.
Given the peculiar facts and circumstances, this court is of the opinion that the petitioner’s argument is well founded. The respondents are enjoined not to raise any demands towards penalty, interest or late filing fee. Late fee, if any, paid by the petitioner, shall be refunded to the petitioner.
FULL TEXT OF THE HIGH COURT ORDER / JUDGMENT
1. The petitioner’s attempt to revise its return, after obtaining credit, which was allocated to its units could not be materialised on account of certain design limitations. Consequentially by order dated 05.07.2018 and 10.12.2018 this court had permitted the petitioner to lodge its GSTR 3B Form manually. The court also took note (by order dated 23.01.2019) of another proceeding, Indusind Media Communications Ltd.v. Union of India [2018] 99 taxmann.com 314 (Delhi) in that matter.
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