Bombay High Court on GST Tran1 blockage

Petitioner is a company engaged in manufacturing of robotic and automation equipment.
Petitioner was granted a provisional registration number under the Central Goods and Service Tax act, 2017 and the Maharashtra Goods and Services Tax Act, 2017, & was not able to access its online profile on the Goods and Service Tax Network.
Without access to the online profile, the petitioner cannot generate E way bills & without such Ewaybills the petitioner will not be allowed to move the goods anywhere and that will paralyse its business.
Lack of access to the online profile also inhibits the petitioner from securing the final registration number. In the absence thereof, the petitioner is exposed to interest liability and may have to face even penal consequences. Importantly, the petitioner as well as its customers are unable to avail ITC Mechanism.
Bombay High Court on GST Tran1 blockage
– Bombay High Court has taken serious notice of the fact that GST Network is not working properly. Particularly it is not allowing Petitioner to file Tran-1 even though online profile of Petitioner on the GST Network was not working for 6 months.
– Court has taken note of the fact that the digital systems do not work properly and that still Government insists on payment of late fee for delay in filing returns.
– Court has observed that celebrations around GST and special sessions of Parliament or extraordinary meetings of GST Council mean nothing to assesses when the tax regime itself is not assessee-friendly. Image of the nation suffers due to the way GST Network is functioning.
– Court has held that Commissioners cannot say that issues can be solved only by GST Council and that they cannot do anything.
– Court cannot be expected to administer the implementation of law. It is the executives duty to do so. A proper grievance redressal mechanism should be in place to ensure people do not have to come to court for such issues.
– Court has said that it will be constrained to pass orders on the line of those passed by Allahabad High Court in Writ (Tax) No. 67 of 2018 dated 24.01.2018. Such directions will be passed for benefit of all taxpayers and not restricted to Petitioner alone.
– Matter posted to 20.02.2018 for Government to file reply to the Petition and inform Court of steps to be taken to alleviate taxpayer grievances relating to GST Network.
Abicor and Binzel Technoweld Pvt Ltd v Union of India [Writ Petition (L) No 2230 of 2018] –
LATEST>>>Government Extends Trial Phase of E-Bill
You may also like :
Click here to download the FAQs on e way bill released by CBEC
State Wise Applicability of E Way Bill: Inter and Intra State E Way Bill Applicability
How to Generate Bulk e-Way Bills
Live demo to generate E-Way Bill in GST along with multiple case studies
States Introducing E-Way Bill: States already Introduced E-Way Bill
How to create sub-users in E-Way Bill
Practical issues & possible solutions on E-way bill under GST

Click Here to Buy CA Final Pendrive Classes at Discounted Rate

Tags:tran 1 to reopen, gsttran 1 due date notification,tran 1 not filed, tran 1 error, tran 1 due date extended, details of credit availed in terms of section 142, gsttran 1 due date extended,how to filegsttran 1,tran 1 revision, Reopen GST portal to file revised Trans 1: Allahabad HC,Bombay HC on GST Tran1 blockage,Bombay High Court on GST Tran1 blockage