Case Law Details

Case Name : Sales Tax Bar Association (Regd), &Anr. Vs Union of India & ORS. (Delhi High Court)
Appeal Number : W.P.(C) 9575/2017
Date of Judgement/Order : 15/05/2018
Related Assessment Year :

Sales Tax Bar Association (Regd), & Anr. Vs Union of India & Ors. (Delhi High Court)

Despite non-resolution of Issue , normal reply given is that the problem has been resolved 

Ld. Counsel for the petitioner with reference to the status report dated 07.05.2018 filed by the Goods and Services Tax Network (GSTN) submits that the grievance mechanism set up in terms of Circular No. 39/13/2018-GST dated 03.04.2018 ineffective for the normal reply given is that the problem has been resolved though in fact the problem persists. The reply furnished should be effective and must disclose the method and manner in which the issue has been resolved. Some specific instances with reference to typical reply have been highlighted.

Non credit/payments of electronic cash ledger

Second submission made by the petitioner relates to non credit/payments of electronic cash ledger.

GSTN portal does not permit rectification of a return already filed

Third issue highlighted by the petitioner is that Central and State Acts permit rectification of mistakes. However, GSTN portal does not permit rectification of a return already filed. Rectification is to be made in the subsequent return. Nevertheless authorities are issuing notices to the assessees whenever rectification is made, treating rectification as a discrepancy between GSTR1 and GSTR3B. A large number of assessees are facing this problem.

Grievance mechanism should specifically deals with the issue raised

The respondents would file response to the said assertions and allegations, in the form of status report. Prima facie we find merit in the submission that reply under the grievance mechanism should specifically deals with the issue raised and indicates the manner in which the same has been resolved and addressed.

The Ld. Counsel for the respondent states that petitioner in spite of  repeated e-mails have failed to furnish information and details. Our attention is drawn to Annexure-7 to the status report. The petitioners must immediately respond to Annexure-7 by sending e-mails within 7 days, on each issue or else it will be taken that the issue has been resolved and settled.

Failure to issue refunds including provisional refund

Ld. Counsel for the petitioner states that there is failure to issue of refunds including provisional refund and statutory time limits are not being adhered to by authorities. He says that petitioner will be filing a separate wit petition on the said aspects.

Relist on 3rd August, 2018

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One Comment

  1. DEV says:

    Very true. The GST was introduced in a hurry. We were tought that there will be GSTR1, GSTR2 & GSTR3. but due to the GSTN issue, the Government has issued a new form GSTR3B. 1st 4 Months was in mess. No one told that there is no rectification.
    There must be a rectification right.
    Government is changing the law as per their convenience but not thinks of the poor taxpayer.
    Now they are charging late fees for all forms.
    The fee charge is also same for a person having turnover 25 lacs and a person having 2500 crores.
    Last 3 days the payment portal is not working, who will bear the extra late fees, the MCA portal waive the fees due to their portal issues.
    Great move by the association.

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