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2019 (8) TMI 1077 - HC - GSTDemand of Interest - delayed payment of GST for seven months - difficulty in utilizing the Input Tax credit due to technical glitch - CGST Act - transitional input tax credit - whether the writ petitioner encountered technical glitch in payment of monthly GST for the aforesaid seven months i.e., from July 2017 to January 2018? HELD THAT:- Prima facie, the aforesaid complaint made by the writ petitioner to the GST Seva Kendra as well as the screen shots which have been reproduced show that the writ petitioner had encountered difficulty, but in the light of the disputation, this Court is of the considered view that it would be appropriate to leave it to the technical body concerned to decide whether there was a technical glitch at all - With regard to the technical body which would decide/resolve such issues, attention of this Court is drawn to a circular dated 03.04.2018 issued by the Government of India, Ministry of Finance, Department of Revenue Central Board of Indirect Taxes and Customs. Adverting to the opening paragraph and paragraph four of this Circular, it is submitted that Government has formed an IT-Grievance Redressal Mechanism. This Court is informed that any complaint to the aforesaid ITA Grievance Redressal Committee should be given to the jurisdictional Principal Commissioner, who in turn will forward it to the aforesaid Committee through the GST network or what is the known as GSTN. Writ petitioner shall provide a bank guarantee for ₹ 25 lakhs in a format required by the first respondent within one week from the date of receipt of a copy of this order - One of the share holding directors of the writ petitioner company shall provide a personal bond in a format as required by first respondent for the balance sum within one week from the date of receipt of a copy of this order. To be noted after deducting 25 lakhs bank guarantee, the balance sum is ₹ 1,39,49,541/-. Petition disposed off.
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