2018 (3) TMI 480 - HC - GST

Validity of Minutes of the Meeting - case of petitioners is that these are not agreed Minutes, but, they are drawn up by the association and they could be at best treated as a representation of the association - Held that - We record the statement made by the learned Additional Solicitor General, on instructions, that insofar as the grievances of returns without late fees, the petitioner may file their GSTR-3B returns with the late fees first. If that is paid and proof of such payment is produced, that will also be autocredited/refunded in their cash ledger by the CSTN within a period of one week from the date the payment is made. We accept this statement as undertaking to this Court. We expect the competent authority in the Ministry particularly at the State and the Central level to coordinate and resolve the issues which are raised in this petition on or before 24th April, 2018.

Summary

Issues:
1. Outstanding matters requiring immediate attention despite court intervention and joint meeting.
2. Disagreement over the status of the "Minutes of the Meeting" approved by the Goods and Service Tax Practitioners Association of Maharashtra.
3. Assurance of redressal of remaining grievances and operational compliance with the act and rules.
4. Instructions regarding filing GSTR-3B returns with late fees and auto-crediting/refunding process.
5. Expectation for the Additional Solicitor General to address grievances with the Commissioners and relevant authorities.
6. Coordination and resolution of raised issues by competent authorities at State and Central levels by a specified date.

Analysis:
1. The judgment addresses the petitioner's concerns regarding unresolved matters despite court intervention and a joint meeting. The court emphasizes the need for immediate attention to outstanding issues, ensuring operational functionality within the specified timeline. The petitioner's counsel highlights the urgency of addressing these matters promptly.

2. A key issue arises regarding the status of the "Minutes of the Meeting" dated 1st March, 2018, approved by the Goods and Service Tax Practitioners Association of Maharashtra. The Additional Solicitor General representing the Union of India and the Central GST Commissioner objects to these minutes, stating they are not agreed upon but rather a representation by the association. This disagreement underscores the need for clarity and agreement on crucial documents.

3. The judgment provides assurance of redressal for remaining grievances and emphasizes strict compliance with the act and rules. The court expects all outstanding and pending issues to be resolved by a specified date to ensure the effective operation of systems. This directive underscores the importance of adherence to legal provisions and timely resolution of disputes.

4. Instructions are issued regarding the filing of GSTR-3B returns with late fees, with a commitment to auto-credit or refund the late fee amount within a week of payment. This process aims to streamline the filing and payment procedures, ensuring prompt resolution of financial matters for the petitioners. The court accepts this commitment as an undertaking to facilitate compliance.

5. The Additional Solicitor General is tasked with addressing the petitioners' grievances with the relevant Commissioners and authorities. This directive underscores the role of legal representatives in facilitating communication and resolution of issues between the concerned parties. The court expects proactive engagement to ensure effective follow-up on the raised concerns.

6. The judgment emphasizes the coordination and resolution of issues by competent authorities at the State and Central levels by a specified deadline. The court expects seamless collaboration and proactive measures to address the raised issues effectively. This directive underscores the importance of timely resolution and efficient governance in matters concerning GST compliance and operational functionality.