Technical Glitches are under control of GSTN and Dealer cannot be precluded from availing the benefits which would otherwise available if Technical Glitch was not there

[Rachit Agarwal]

Technical Glitches are under control of GSTN and Dealer cannot be precluded from availing the benefits which would otherwise available if Technical Glitch was not there

2022 (2) TMI 659 - Gujarat High Court in M/s Wardwizard Innovations and Mobility Limited Versus Commissioner, SGST

Facts

Application for Registration under the C.G.S.T.Act and G.G.S.T. Act, 2017 respectively filed under Section 25(1) of the Act came to be rejected by the respondent no.2

The Appellate Authority after due consideration of all the relevant aspects of the matter allowed the appeal of the writ-applicant

Hon’ble Court Observations

Despite the fact that he succeeded before the authority, till this date the respondent no.2 has not given effect to the order passed by the Appellate Authority referred to above.

7. We dispose of this writ-application with a direction to the respondent no.2 to give effect at the earliest to the order passed by the Appellate Authority dated 17.06.2020 and further, grant all consequential benefits available to the writ-applicant in accordance with law for the interregnum period.

The technical glitches are something, which are within the control of the G.S.T.N. A registered dealer should not be told that despite succeeding before the appellate authority, it is difficult to give effect to the order passed by the authority because of technical glitches. The technical glitches should be attended at the earliest.