Abicor and Binzel Technoweld Pvt Ltd v Union of India [Writ Petition (L) No 2230 of 2018]
Bombay High Court has taken serious notice of the fact that GST Network is not working properly. Particularly it is not allowing Petitioner to file Tran-1 even though online profile of Petitioner on the GST Network was not working for 6 months.
Court has taken note of the fact that the digital systems do not work properly and that still Government insists on payment of late fee for delay in filing returns.
Court has observed that celebrations around GST and special sessions of Parliament or extraordinary meetings of GST Council mean nothing to assesses when the tax regime itself is not assessee-friendly. Image of the nation suffers due to the way GST Network is functioning.
Court has held that Commissioners cannot say that issues can be solved only by GST Council and that they cannot do anything.
Court cannot be expected to administer the implementation of law. It is the executives duty to do so. A proper grievance redressal mechanism should be in place to ensure people do not have to come to court for such issues.
Court has said that it will be constrained to pass orders on the line of those passed by Allahabad High Court in Writ (Tax) No. 67 of 2018 dated 24.01.2018. Such directions will be passed for benefit of all taxpayers and not restricted to Petitioner alone.
Matter posted to 20.02.2018 for Government to file reply to the Petition and inform Court of steps to be taken to alleviate taxpayer grievances relating to GST Network.
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CA Niilesh Zaveri
