IBIBO GROUP PRIVATE LIMITED v. UNION OF INDIA & ORS.
High Court, Delhi
Rajiv Sahai Endlaw, Justice & Sanjeev Narula, Justice
IBIBO GROUP PRIVATE LIMITED
v.
UNION OF INDIA & ORS.
W.P.(C) 1354/2021 and W.P.(C) 1383/2021 dated 16.02.2021
Law : GST
Act Name : Central Goods & Services Tax Act, 2017
Relevant Section : Section 52
Rule Number : Rule 67
Rule Name : Central Goods & Services Tax Rules, 2017
Decision : In favour of assessee
GST Portal Issue – The Petitioners filed a case due to errors in the GSTN portal, – which prevented them from submitting required statement – The counsel for the respondent stated that the issue had been settled. – However, the petitioner’s counsel could not confirm this and – was directed to consult the GSTN officer for assistance. – If the problem persisted, the officer would manually accept the statement. – The court also allowed the petitioners to request a waiver of penalties and – interest due to delays caused by the portal error. – The petition was disposed of with these directions. Ref. 1. Section 52 of The CGST Act, 2017, Rule 67 of The CGST Rules, 2017
Represented by:
Counsel for the Petitioner: B L Narasimhan, Karan Sachdev & Agrim Arora, Advocates.
Continue Reading...
This is only a preview of the article. The complete article contains detailed analysis, examples, notifications, circulars, case laws, interpretations and practical guidance available to premium members.
This is only a preview of the article. The complete article contains detailed analysis, examples, notifications, circulars, case laws, interpretations and practical guidance available to premium members.
🔒 Premium Content
Subscribe to access complete articles, notifications, circulars, case laws, downloads, videos and premium resources.
Become Premium Member