PADMAVATI ENTERPRISE Vs. UNION OF INDIA

JUDGEMENT

(1.) We have taken on record the additional affidavit-in-reply filed in Writ Petition (L) No. 424 of 2018 and in Writ Petition (St.) No. 2230 of 2018.

(2.) Mr. Milind Gawai, Commissioner of Central Tax, Pune-I Commissionerate in his additional affidavit-in-reply filed in Writ Petition (St.) No. 2230 of 2018 has, firstly, indicated that the system error or fault or what is called IT related glitch would be a grievance definitely looked into and is being looked into by Grievance Redressal Committee. In his affidavit, he has indicated as to how Nodal Officers have been appointed in terms of several circulars, copies of which are at Exhibits 'A', 'B' and 'C' to this petition. The taxpayers can make an application to the Field Officers or the Nodal Officers where there was a demonstrable glitch on the common portal (GST portal) in relation to an identified issue due to which the taxpayer could not comply with the provisions of law. The Nodal Officer, upon receipt of such an application, even online but with some proof or evidence therewith, would definitely look into the same and take the remedial steps. He would forward it to the GST network. Though, the Nodal Officer would give a formal acknowledgement, even online, beyond this he would not assist the applicant so as to enable the taxpayer/applicant to make a record for himself and then he can avoid further complications or eventual liabilities that may be foisted upon him for alleged non-compliance with the provisions of law.

(3.) Apart from the above, we repeatedly inquired as to how much time all this would take, but the Additional Solicitor General says that the circular gives the taxpayer time till 30th April, 2018 to access the network. This time cannot be extended. Various circulars have been issued and the deponent and such other officers at the commissionerate level will not be in a position to make a definite statement as to whether the taxpayer can access the online portal beyond 30th April, 2018 or even if accesses it before this date, his grievance/complaint would be decided within a given time frame.