2019 (6) TMI 255 - HC - GST

Difficulty in uploading of GST Forms - technical difficulties - Notification dated 10.09.2018 (No.48/2018) issued by the GST Council - HELD THAT - Since the time for filing the relevant form is likely to expire on 31.03.2019, the court is of the opinion that the concerned officials of the GST Council shall enable the petitioner to fill the form online. In case it is not possible to do so within the time prescribed i.e. by 31.03.2019, the respondents are hereby directed to entertain the concerned Forms under Rule 97A, manually and process it in accordance with law. Petition disposed off.

Summary

Issues: Lack of response and technical difficulties faced by the petitioner in uploading data in GST Forms.

The petitioner sought to implead the GST Council as respondent No. 2 due to technical difficulties faced in uploading data in GST Forms. The petitioner contended that as per a Notification dated 10.09.2018 issued by the GST Council, entities facing technical difficulties could upload data till 31.03.2019. The Revenue, represented by Mr. Harpreet Singh, did not dispute this position. The petitioner referred to a decision of the Allahabad High Court in a similar matter and cited the court's directions. The court directed the concerned officials of the GST Council to enable the petitioner to fill the form online before 31.03.2019. If online submission was not possible by the deadline, the respondents were directed to entertain the Forms manually under Rule 97A and process them in accordance with the law.

The court acknowledged the petitioner's grievance regarding technical difficulties faced in uploading data in GST Forms. The petitioner's concerns were related to State GST Forms, and in the absence of the GST Council, the court was asked not to issue blanket directions. The court noted the precedent set by the Allahabad High Court in a similar case and directed the concerned officials of the GST Council to facilitate online form filling for the petitioner before the deadline of 31.03.2019. If online submission was not feasible by the specified date, the court directed the respondents to entertain the Forms manually under Rule 97A and process them appropriately.

The court considered the petitioner's plea regarding technical challenges in uploading data in GST Forms and the extended deadline provided by the GST Council for such cases. The court referred to a similar case decided by the Allahabad High Court and issued directions to the concerned officials of the GST Council to assist the petitioner in online form submission before 31.03.2019. If online submission was not achievable within the stipulated time, the court directed the respondents to accept the Forms manually under Rule 97A and proceed with the processing as per the law.

The court addressed the petitioner's complaint about facing technical obstacles while uploading data in GST Forms and the deadline extension granted by the GST Council for such situations. Referring to a relevant judgment by the Allahabad High Court, the court directed the GST Council officials to facilitate online form filling for the petitioner before 31.03.2019. If online submission was not feasible by the deadline, the court instructed the respondents to handle the Forms manually under Rule 97A and ensure lawful processing.