TMI Blog2021 (2) TMI 591X X X X Extracts X X X X X X X X Extracts X X X X ..... o force of the GST regime, the Government, on the basis of recommendations of the GST Council, notified that a Common Goods and Services Tax Electronic Portal be maintained. The said portal is maintained as www.gst.gov.in by the Goods and Services Tax Network, which is a company incorporated under the Companies Act, 2013. If the appellant had any grievance, nothing prevented him from taking up the issue in the appropriate manner with the IT Grievance Redressal Portal so as to avail the remedy from the Goods and Services Tax Network. He failed to raise any complaint with the IT Grievance Redressal Portal. In such circumstances, the appellant cannot seek the remedy of a writ of mandamus from this Court. In the absence of any attempt on the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unded rate of tax under Section 8 of the KVAT Act. However, with the advent of GST Act, he continued in the same style without realizing that composition was not available for works contractors and tried to file the return regularly from 1.7.2017 to 31.3.2018. 3. It is the case of the appellant that the common portal of the GST system was not accepting any return after 31.3.2018 and the same stood blocked for the appellant. According to him, he could not access the common portal due to which he was unable to upload the return for the subsequent years or even to rectify the mistakes for the period till 2018. Appellant thus sought for directions to accept his revised returns from 2017 onwards and to obtain access to GST portal for uploadin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ave considered the rival contentions. After the coming into force of the GST regime, the Government, on the basis of recommendations of the GST Council, notified that a Common Goods and Services Tax Electronic Portal be maintained. The said portal is maintained as www.gst.gov.in by the Goods and Services Tax Network, which is a company incorporated under the Companies Act, 2013. If the appellant had any grievance, nothing prevented him from taking up the issue in the appropriate manner with the IT Grievance Redressal Portal so as to avail the remedy from the Goods and Services Tax Network. He failed to raise any complaint with the IT Grievance Redressal Portal. In such circumstances, the appellant cannot seek the remedy of a writ of mandamu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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