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2021 (10) TMI 1218 - HC - GSTRefund the tax, penalty and cess - contention is that the order passed under Section 129(3) of the CGST Act was not uploaded in the portal and certified copy was not issued despite request by the petitioner - HELD THAT - Without entering into the detailed hearing and in light of the undertaking by the respondent to issue a fresh certified copy, the petition is disposed off.
Issues:
1. Challenge to the collection of tax, penalty, and cess under CGST Act, 2017 and KGST Act, 2017. 2. Quashing of GST DRC-07 dated 15.07.2020. 3. Refund of tax, penalty, and cess amounting to ?18,13,254 collected from the petitioner. Analysis: 1. The petitioner sought a writ to declare the respondent's collection of tax, penalty, and cess as violating the CGST Act, 2017, KGST Act, 2017, and Circular No.41/15/2018-GST. Relief was also sought to quash GST DRC-07 dated 15.07.2020 and to direct the respondent to refund the amount collected. 2. The main contention was that the order passed under Section 129(3) of the CGST Act was not uploaded on the portal, and a certified copy was not provided despite the petitioner's request. 3. The respondent's counsel contended that the order was communicated to the petitioner's authorized representative. However, due to a technical glitch, the uploading of the order was not possible as confirmed by the Assistant Commissioner of Commercial Taxes. 4. The respondent's counsel assured that a certified copy would be issued within a week of the court's order. 5. The petitioner's counsel mentioned that if a certified copy is issued and the petitioner is allowed to appeal within the prescribed time limit, the petitioner's grievance would be addressed. 6. The court, considering the submissions and the respondent's undertaking to provide a fresh certified copy, disposed of the petition without a detailed hearing. 7. It was clarified that once the certified copy is issued, the petitioner can take appropriate legal steps within the permitted time frame from the date of issuance of the fresh certified copy of the impugned order.
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