Bombay HC – GST regime is not tax friendly & GST Website must provide easy access to Taxpayer

Dear Reader, 

Abicor and Binzel Technoweld Pvt. Ltd. V/s Union of India and Anr. (Bombay High Court)

Bombay High Court has taken serious notice of the fact that GST Network is not working properly and not allowing Petitioner to file Tran-1 even though online profile of Petitioner on the GST Network was not working for 6 months.

High Court has taken note of the fact that the GST Portal  do not work properly and despite that Government insists on payment of late fee for delay in filing GST returns.

Court was not happy with the reply of GST Commissioners  that issues can be solved only by GST Council and that they cannot do anything.

 

High Court further held as follows:-

  1. We do not think that these are satisfactory state of affairs. A tax like Goods and Services Tax was highly publicised and termed as popular. We had yet not seen a celebration of New Tax regime, but that has followed with great hue and cry. These celebrations mean nothing. The special sessions of Parliament or special or extraordinary meetings of Council would mean nothing to the assessees unless they obtain easy access to the website and portals.The regime is not tax friendly. We hope and trust that those in charge of implementation and administration of this law will at least now wake up and put in place the requisite mechanism. This is necessary to preserve the image, prestige and reputation of this country, particularly when we are inviting and welcoming foreign investment in the State and the country. We hope and trust that such petitions are rarity and the Court will not be called upon to administer the implementation of the law, leave alone monitoring and supervising the working of the individual officials, howsoever high ranking he may be.
  2. We would record that similar grievances have been raised before the Allahabad High court in Writ (Tax) No. 67 of 2018 and the order of the Division Bench of that Court dated 24th January 2018 directs the respondents before it to reopen the portal and in the event it is not done, there is further direction to entertain the application of the petitioner before the Allahabad High Court manually and pass orders on it after due verification of the credits as claimed by the petitioner before the Allahabad High Court. We would also be constrained to pass such order and that would not be restricted to the petitioner before us alone.
  3. We post this matter, at the request of Mr. Mishra, on16th February 2018, with a direction that on or before16 th February 2018 an affidavit in reply shall be filed in this Court by respondent no.1 with advance copy to the advocate for the petitioner.

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