2020 (9) TMI 165 - HC - GST

Permission to file/upload statutory appeal on the GST web portal under section 107 of the GST Act, 2017 - pre-requisite amount not deposited - HELD THAT - Sri Vikash Kumar, learned Standing Counsel-XI appearing for the State, states that if the petitioner deposits the amount towards tax, interest, fine, fee and penalty as admitted by him and also a sum equal to 10% of the remaining amount of tax in dispute arising from the impugned order, the concerned authority will allow access to the petitioner for uploading the statutory appeal on the GST Web Portal as is required under Section 107 of the Central Goods and Services Tax Act, 2017/ Bihar Goods and Services Tax Act, 2017. If the petitioner complies the undertaking as given before this Court within a period of four weeks from today, we direct the appellate authority to hear the appeal through virtual mode on account of circumstances arising from the current Pandemic Covid-19 and decide it expeditiously, preferably within a period of three months from the date of its filing - Petition disposed off.

Summary

Issues:
1. Relief sought by the petitioner to file/upload statutory appeal on the GST web portal without adjusting the disputed tax amount.
2. Request to not recover the disputed amount until the appeal is filed.
3. Alternative request for the Commissioner of State Taxes to decide the application on merit without coercive steps.
4. Any other relief entitled to the petitioner.

Analysis:
The petitioner sought permission to file/upload a statutory appeal on the GST web portal under section 107 of the GST Act without adjusting the disputed tax amount against the demand. The petitioner also requested that the disputed amount not be recovered until the appeal is filed. Additionally, an alternative request was made for the Commissioner of State Taxes to decide the application on merit without coercive steps. The petitioner agreed to deposit the amount towards tax, interest, fine, fee, and penalty as admitted, along with 10% of the remaining disputed tax amount. The court accepted the petitioner's counsel's statement and directed the concerned authority to allow access for uploading the appeal on the GST Web Portal within four weeks. The appellate authority was instructed to hear the appeal through virtual mode due to the Covid-19 pandemic and decide it expeditiously, preferably within three months from filing. The petition was disposed of based on the petitioner's compliance with the undertaking within the specified period. Any interlocutory application was also disposed of accordingly.