2018 (3) TMI 539 - HC - GST

Returns filed by the electronic mode are not generated on the website of the Department, and thus were not accepted - Held that - even if the returns are forwarded belatedly, they cannot be refused for those forwarding these returns after the prescribed period are aware that they would be visited with tax liability and the component of interest and penalty may be also added - This Court should not be flooded with litigations of this nature - there are no reasons why the returns are not being accepted or not loaded on the site.

Summary

The Bombay High Court directed both Commissioners to appear with original records for petitions regarding electronic returns not being generated on the Department's website, causing inconvenience to taxpayers and delays in tax recovery. The Court emphasized that even if returns are filed late, they must be accepted, and taxpayers will be liable for tax, interest, and penalties.