SVLDRS-I cannot be rejected for technical infraction on GST Portal

B-Earth And Spire India Pvt. Ltd Vs Central Board of Indirect Tax And Customs & Ors. (Delhi High Court) Mr. Harpreet Singh, on instructions from Deputy Commissioner (Legal), CGST (South), submits that at the time of submission of the Form SVLDRS-I, the returns of the Petitioner were not visible on the GST portal. However, he does not dispute that the returns had been indeed filed by the Petitioner. He submits that perhaps on account of some technical glitch, the returns so filed by the Petitioner were not being reflected on the GST portal, but nevertheless, it is now being shown in the rec...