2019 (10) TMI 745 - HC - GST

Inability to make an amendment on the GST portal - death of the erstwhile authorized signatory - HELD THAT - The presence of GSTN is absolutely essential to resolve the dilemma in which the Petitioner has been placed. It is directed that the impleadment of GSTN as a party Respondent - Let the amended memo of parties be filed within a week along with process fee for service upon the newly impleaded Respondent returnable on 14.04.2020.

Summary

Issues Involved: Amendment on GST portal for authorized signatory due to death of erstwhile signatory.

Analysis:
The judgment pertains to a grievance raised by the Petitioner, a registered dealer under the GST Act, regarding the inability to make an amendment on the GST portal concerning its authorized signatory due to the demise of the previous signatory. The Petitioner followed the prescribed procedure by applying for the amendment to the authorized officer. The Respondents' authorized officer forwarded the request to the GST Network (GSTN), but the GSTN declined the request and advised the Petitioner to directly approach them. The Petitioner also contacted the relevant jurisdictional tax officer as per the communication from GSTN, but without success. The Court acknowledged the necessity of GSTN's involvement to resolve the issue faced by the Petitioner.

The High Court directed the impleadment of GSTN as a party Respondent in the case. The Court instructed the filing of an amended memo of parties within a week along with the necessary process fee for service upon the newly impleaded Respondent, returnable on a specified date. Notice was also to be served through the nominated counsel of GSTN along with a copy of the order. Additionally, the Court ordered that no coercive steps should be taken against the Petitioner for not being able to file returns due to the aforementioned reasons until the matter is resolved.