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2017 (9) TMI 1357 - HC - GSTAlternative system of filing the applications - the web portal for uploading an application seeking an advance ruling is not going to be ready till 15th January 2018. As an alternative, the GSTN has decided to accept all such applications, including applications from unregistered persons , manually with the facility to deposit the prescribed fees through the GST Portal - Held that - it is not clear under what authority of law, the GSTN has decided to postpone the availability of this alternative system of filing the applications seeking advance ruling manually till 20th October 2017 when the provisions of law are already in force. Neither the counsel for GNCTD nor the counsel for the Union of India UOI is able to provide an answer - Notice will now be issued to the GSTN/Respondent No. 5 by all modes.
Issues:
Delay in availability of web portal for advance ruling application on GST Portal; Authority of GSTN to postpone alternative system of filing applications manually. Analysis: The judgment addresses the delay in the availability of the web portal for uploading applications seeking an advance ruling on the GST Portal. The court highlights that the portal is not expected to be ready until 15th January 2018. In response to this delay, the GSTN has decided to accept applications manually, including those from unregistered persons, with the option to deposit the prescribed fees through the GST Portal. However, the court questions the legal authority under which the GSTN has chosen to postpone the availability of this alternative system until 20th October 2017, despite the existing legal provisions being in force. Neither the counsel for GNCTD nor the Union of India is able to provide a satisfactory explanation for this decision. Furthermore, the court notes that Mr. Satyakam, the Additional Standing Counsel, clarifies that he represents multiple respondents in the case. In light of the issues raised regarding the delay and the legal basis for the postponement, the court decides to issue a notice to the GSTN/Respondent No. 5 through all available modes, with the returnable date set for 27th September 2017. Additionally, the court orders that notice should be served dasti as well, emphasizing the importance of ensuring proper communication and adherence to legal procedures in the case.
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