TMI Blog2021 (2) TMI 770X X X X Extracts X X X X X X X X Extracts X X X X ..... The statement of Mr. Amit Bansal is taken on record and further it is directed that the Petitioner to approach Ms. Shrishty Saxena, the concerned Officer, with GSTN on 17th February, 2021 at 11:00 AM for the purpose of filing and uploading the statement in compliance of Section 52 (3) of the CGST Act. Ms. Shrishty Saxena will assist the Petitioner in filing and uploading the statement on the onlin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a representation explaining the reasons for the delay that prevented them to file the statement within the statutory timelines. The representations as and when filed, shall be considered, and disposed of in accordance with law, having regard to the circumstances noted in this order - Petition disposed off. - W.P.(C) 1354/2021 And W.P.(C) 1383/2021 - - - Dated:- 16-2-2021 - HON'BLE MR. JUS ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ich is preventing them to file the statement in compliance of Section 52 (3) of the Central Goods and Service Tax Act, 2017 [hereinafter referred to as CGST Act ] read with Rule 67 of the Central Goods and Service Tax Rules, 2017 [hereinafter referred to as CGST Rules ]. Mr. Amit Bansal, Senior Standing Counsel for the Respondent states that, the grievance urged in the present petitions stands r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not uploaded on the portal, she would accept the statement manually and forward it to the concerned Commissionerate for processing the same. Mr. Narsimhan has also pointed out that, on account of the error on the portal and delay/ non-filing of the statements within the period stipulated, there is a possibility that the Petitioners are burdened with levy of penalty and interest under the provision ..... X X X X Extracts X X X X X X X X Extracts X X X X
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