2021 (2) TMI 770 - HC - GST

Errors in the common portal of the GSTN which is preventing them to file the statement in compliance of Section 52 (3) of the Central Goods and Service Tax Act 2017 CGST Act read with Rule 67 of the Central Goods and Service Tax Rules 2017 - HELD THAT - The statement of Mr. Amit Bansal is taken on record and further it is directed that the Petitioner to approach Ms. Shrishty Saxena the concerned Officer with GSTN on 17th February 2021 at 11 00 AM for the purpose of filing and uploading the statement in compliance of Section 52 (3) of the CGST Act. Ms. Shrishty Saxena will assist the Petitioner in filing and uploading the statement on the online portal. In the event for any technical reason the statement is not uploaded on the portal she would accept the statement manually and forward it to the concerned Commissionerate for processing the same. Mr. Narsimhan has also pointed out that on account of the error on the portal and delay/ non-filing of the statements within the period stipulated there is a possibility that the Petitioners are burdened with levy of penalty and interest under the provisions of the CGST Act. On this aspect we can only observe that if and when the penalty or interest are levied on account of delay in filing the statement that is eventually filed electronically or manually on 17th February 2021 as the case may be the Petitioner would be at liberty to approach the concerned Commissionerate with a representation explaining the reasons for the delay that prevented them to file the statement within the statutory timelines. The representations as and when filed shall be considered and disposed of in accordance with law having regard to the circumstances noted in this order - Petition disposed off.

Summary

Issues: Errors in GSTN portal hindering filing of statement under CGST Act and CGST Rules, possibility of penalty and interest due to delay in filing, directions for filing statement and addressing penalty/interest if levied.

In the judgment delivered by the Delhi High Court, the Petitioners raised grievances regarding errors in the GSTN portal, which were obstructing them from filing the statement in compliance with Section 52 (3) of the Central Goods and Service Tax Act, 2017, along with Rule 67 of the Central Goods and Service Tax Rules, 2017. The Respondent, represented by Mr. Amit Bansal, assured that the issues on the portal had been resolved, allowing successful uploading of the statement. However, the Petitioner's counsel, Mr. Narsimhan, expressed uncertainty about the resolution of the problems. The Court acknowledged Mr. Bansal's statement, directing the Petitioner to meet Ms. Shrishty Saxena from GSTN for assistance in filing and uploading the statement on the online portal. In case of technical difficulties, the statement could be manually accepted and forwarded for processing by the Commissionerate. Mr. Narsimhan highlighted the risk of penalty and interest due to the delay in filing caused by the portal error.

Regarding the potential imposition of penalty and interest due to the delayed filing, the Court made it clear that if such charges were levied after the statement was filed electronically or manually on 17th February, 2021, the Petitioners could submit a representation to the concerned Commissionerate explaining the reasons for the delay. These representations would be reviewed and decided upon in accordance with the law, considering the circumstances outlined in the order. If the decision on the representation went against the Petitioners, they were granted the liberty to pursue further legal remedies. With these directions and clarifications, the Court concluded that no additional orders were necessary in the petitions, and thus, the matters were disposed of accordingly.