9911796707
TMI Blog2020 (12) TMI 579X X X X Extracts X X X X X X X X Extracts X X X X ..... t there is no proof that the GST portal of the petitioner has been blocked after 31.3.2018 - HELD THAT:- There is no force and merit in the submission of the counsel for the petitioner. There is no proof that the petitioner had actually opted for the portal. The composition is not permitted as the portal only permits for filing of the GSTR 4 - There is no explanation as to how and in what manner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pondents to accept the request for access to GST portal enabling the petitioner to upload return for the periods from the implementation of GST with a further direction to the respondents to accept revised return from 2017 to March 2018. It is submitted that from 31.3.2018, the petitioner has not been able to access the portal and upload the returns. Petitioner had requested the department to rect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rit in the submission of the counsel for the petitioner. There is no proof that the petitioner had actually opted for the portal. The composition is not permitted as the portal only permits for filing of the GSTR 4. The aforementioned communication has already been given to the petitioner vide letter dated 16.1.2020. There is no explanation as to how and in what manner the petitioner has not been ..... X X X X Extracts X X X X X X X X Extracts X X X X
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