2018 (1) TMI 948 - HC - GST

Difficulty in filing e-return - problem in the portal - waiver of penalty - Held that - taking note of the fact that the penalty fee has been waived for three months i.e. July, August and September 2017 and since the portal has been activated, no further orders are required in this writ petition - petition disposed off.

Summary

Issues:
- Difficulty in filing e-returns due to portal problem
- Potential penalty under Section 47 of the Tamil Nadu Goods and Service Tax Act, 2017
- Waiver of penalty fee for July, August, and September 2017
- Petitioner's ability to access the portal and file returns

Analysis:
The petitioner approached the Madras High Court citing a challenge in filing e-returns because of a portal issue. The concern raised was the possibility of facing penalties under Section 47 of the Tamil Nadu Goods and Service Tax Act, 2017 if unable to file returns. The Court noted this submission on 20.11.2017 and directed the Senior Panel Counsel for the respondents to provide guidance.

Subsequently, it was reported on 21.11.2017 that the portal issue had been resolved, and the petitioner confirmed their ability to access the portal. The Senior Panel Counsel informed the Court that the penalty fee for July, August, and September 2017 had been waived by the respondent Department. They further mentioned that the petitioner could now file returns for October 2017 and fulfill their tax obligations.

Considering the waiver of penalty fees for the specified months and the rectification of the portal issue, the Court deemed no further orders necessary in the writ petition except to acknowledge the parties' positions. Consequently, the writ petition was disposed of without costs, and the connected Writ Miscellaneous Petition was closed.