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2021 (6) TMI 176 - HC - GSTRecall of order - service of notice - Interest due arising from late filing of return has not been paid - HELD THAT:- It appears that the system and the operators are solely responsible for the harassment being meted out to the poor assesses. As the enquiry referrred to by Mr. Trivedi is not on record, this Court is unable to decipher whether, the harassment to the taxpayer is a personal one or the system/service provider is to be blamed. Thus, it is deemed fit that the respondent no.3 is directed to file its response with regard to the submissions made by the applicant so that this Court may fix the liability on the relevant person. This Court is of the view that a direction for payment of cost as against the applicant and the observations shall remain stayed till the next date.
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