TMI Blog2019 (8) TMI 1077X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d counsel on both sides, the main writ petition is taken up, heard out and is being disposed of. 3. Be that as it may, the first respondent, who is the contesting respondent has filed counter affidavit dated 09.07.2019. The subject matter of instant writ petition arises under the 'Central Goods and Services Tax Act, 2017' ( CGST Act for the sake of brevity). 4. There is no disputation that the CGST regime came into operation on and from 01.07.2017. In the light of CGST Regime coming into operation on and from 01.07.2017, dealers were entitled to get credits, which were available in their accounts or electronic ledger account (as was the practice under fiscal law which was operating upto 30.06.2017) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e GST Seva Kendra on 18.09.2017, which is as follows: 8. The other is the screen shots of the aborted attempts made by the writ petitioner to pay GST in the aforesaid manner. The screen shots are as follows: 9. In sum and substance, the writ petitioner's case is that the writ petitioner has neither avoided nor evaded payment of GST but could not pay GST solely owing to technical glitch in Department's portal and the writ petitioner took all efforts to have the same redressed/rectified, but in vain. 10. To buttress the writ petitioner s bonafides in this regard, learned counsel for the writ petitioner drew the attention o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Sl.No. Month Due date to pay Tax Date of debit 1. July-17 25-Aug-2017 20-Feb-2018 2. Aug-17 20-Sep-2019 22-Feb-2018 3. Sep-17 20-Oct-2019 22-Feb-2018 4. Oct-17 20-No ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red 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. 17. 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. Opening paragraph and paragraph four read as follows: It has been decided to put ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) 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/-. c) Thereafter writ petitioner shall send a detailed communication addressed to the Principal Commissioner of GST and Central Excise, North Commissionerate, Chennai 34, within one week therefrom setting out details of the technical glitch encountered by the writ petitioner in its aborted attempts to pay GST for the months of July 2017 to January 2018 (both months inclusive i.e seven months in all). ..... X X X X Extracts X X X X X X X X Extracts X X X X
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