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2019 (2) TMI 1935 - HC - GSTCorrection in GST registration certificate - permission to file returns as per provision of the Uttarakhand GST Act, 2017 - permission to submit form GST TRAN-01, through common portal and treat it, filed within time - HELD THAT:- It is settled proposition of law that no one should be left remediless. Since remedy is not available to the petitioner-company, the petitioner- company could not submit its monthly returns and GST TRAN-1 within time solely for the reason that after closure of portal uploading of information is not possible in any way. Besides this, the respondents themselves have allotted defective registration certificate to the petitioner-company and they cannot punish the petitioner-company for their own fault. This court is of the view that as the petitioner- company could not file its monthly return in regard to payment of GST within time due to no fault of it and the portal got closed and cannot be operated offline, therefore, it is directed that the respondents shall open the portal forthwith so as to enable the petitioner-company to file its monthly returns and GST TRAN-1 within 10 days from today - Petition disposed off.
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