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2018 (2) TMI 766

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..... petitioners and all assessees - petition allowed. - Writ Petition (L) No. 2230 of 2018 - - - Dated:- 6-2-2018 - S.C. DHARMADHIKARI SMT. BHARATI H. DANGRE, JJ. Mr. Vinayak Patkar with Mr. Ishaan Patkar and Mr. G.Y. Patwardhan i/b Ms. Roshni Naik for the petitioner. Mr. Sonpal with Mr. B.V. Samant, AGP for respondent no.2. Mr. Jitendra Mishra for respondent no.1. P.C.: The petitioner has brought before this Court his grievance and it is little peculiar. 2. The petitioner says that it is a company engaged in manufacturing of robotic and automation equipment. The 1st respondent is the Union of India through the Commissioner of Central Goods and Services Tax, Pune and the 2nd respondent is the State of Maharashtra thr .....

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..... learned AGP representing the State Goods and Services Tax Commissioner appeared before us. After notice, Mr. Mishra is instructed to appear for respondent no.1. 6. The petitioner says that after filing of this petition, on 25th January 2018, it has been allowed access to the online profile. However, even this access is not complete. The petitioner was granted the final registration number and the profile was made operational, but the petitioner could not file the necessary return, and particularly the Return GSTR-3B, and the payment of tax is not possible without this return. This return is not being accepted without payment of late fee for the period from October 2017 onwards. 7. The petitioner also faces innumerable other difficult .....

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..... asy access to the website and portals. The regime is not tax friendly. We hope and trust that those in charge of implementation and administration of this law will at least now wake up and put in place the requisite mechanism. This is necessary to preserve the image, prestige and reputation of this country, particularly when we are inviting and welcoming foreign investment in the State and the country. We hope and trust that such petitions are rarity and the Court will not be called upon to administer the implementation of the law, leave alone monitoring and supervising the working of the individual officials, howsoever high ranking he may be. 11. We would record that similar grievances have been raised before the Allahabad High court .....

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