Do not levy Penalty for GST system problem due to design limitation: HC

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’...