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2020 (12) TMI 579 - HC - GSTSeeking Direction to respondents to accept the request for access to GST portal enabling the petitioner to upload return for the periods from the implementation of GST - It is submitted that there is no proof that the GST portal of the petitioner has been blocked after 31.3.2018 - HELD THAT - There is no force and merit in the submission of the counsel for the petitioner. There is no proof that the petitioner had actually opted for the portal. The composition is not permitted as the portal only permits for filing of the GSTR 4 - There is no explanation as to how and in what manner the petitioner has not been able to open the portal nor any photo copy of the proof has been attached or the circumstances in which the returns could not have been accepted is not explained. The contention of the petitioner is baseless devoid of merit and no ground for interference is made out - Petition dismissed.
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