9911796707
TMI Blog2021 (2) TMI 591X X X X Extracts X X X X X X X X Extracts X X X X ..... COURT - HC X X X X Extracts X X X X X X X X Extracts X X X X ..... Act, being a works contractor, he had opted for the compounded rate of tax under Section 8 of the KVAT Act. However, with the advent of GST Act, he continued in the same style without realizing that composition was not available for works contractors and tried to file the return regularly from 1.7.2017 to 31.3.2018. 3. It is the case of the appellant that the common portal of the GST system was n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 46 of the CGST Act for the purpose of facilitating registration, payment of tax, furnishing of returns, computation, and settlement of integrated tax and for carrying out other functions. It was pointed out that if the appellant had any technical issues as alleged, it was open to him, as an aggrieved person, to raise such technical issues with the relevant screenshots and necessary documents in ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the basis of recommendations of the GST Council, notified that a Common Goods and Services Tax Electronic Portal be maintained. The said portal is maintained as www.gst.gov.in by the Goods and Services Tax Network, which is a company incorporated under the Companies Act, 2013. If the appellant had any grievance, nothing prevented him from taking up the issue in the appropriate manner with the IT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd warrants no interference. 10. However, since the appellant can make an application in accordance with law before the authority concerned, we reserve the liberty of the appellant to make such an application as prescribed by law before the appropriate authority. Needless to say, if such an application is preferred by the appellant, the same shall be considered by the authority, concerned in acco ..... X X X X Extracts X X X X X X X X Extracts X X X X
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