GSTN Glitches: HC directs GST Department to issue SCN & Orders in a physical form till Technical Glitches are cured

Gujarat High Court has directed that till the GSTN technical glitches are not cured, the GST department will henceforth issue show cause notice (SCN) in a physical form containing all the material particulars and information therein to enable the dealer to effectively respond to the same.

The Court also added that “Such show-cause notice in physical form shall be dispatched to the dealer by the RPAD. In the same manner, the final order shall also be passed in physical form containing all necessary reasons and the same shall be forwarded/communicated to the dealer by way of RPAD. Any lapse in this regard, henceforth shall be viewed very strictly. We are saying so because this Court has been fedded up with unnecessary litigation in this regard.”

The Court also gave a small note to Goods & Service Tax Network (GSTN) on Account of issues related to Technical Glitches:

1. My Esteemed Sister, Nisha Thakore, J. has just delivered a very important order as the directions contained therein will go a long way in reducing the hardships and difficulties being caused to the dealers on account of the technical bottlenecks or glitches in the GSTN Portal.

2. India is at the forefront so far as the Information Technology Supremacy is concerned. The GSTN i.e. the Goods and Service Tax Network, is one of the most significant achievements in the history of Indian Indirect Taxation. Since July, 2017, the implementation of GST in India is due to the GSTN. However, still there are many issues which the GSTN need to address itself. There is always a scope of improvement in the functioning and technical performance of the GSTN. Due compliance of the laws of GST involves lot of technology and not just the law. Using the right technology for the right process in an efficient manner will definitely reduce the hardships and difficulties, which the small dealers may have to face. It is extremely important as on date to ensure that the technical glitches or bottlenecks in the portal are attended at the earliest and taken care off.