Urjit Pharmaceuticals vs. Commissioner Of Delhi Goods &Services Tax & Anr.

W.P.(C)/12729/2018HC DelhiGSTCNR DLHC01467515201820 December 2018Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE PRATEEK JALAN2 pages

For Petitioner: Mr. Rajesh Jain, Mr. Virag Tiwari, AdvocateFor Respondent: Mr. Mohit Kumar Bafna, Advocate for Mr. Satyakam, Additional Standing Counsel for Govt. of NCT of Delhi Mr. Amit Bansal, Ms. Seema Dolo, Ms. Titasha Banerjee, Advocates for respondent No. 2

AI SummaryRemanded

Held

The Court acknowledged the petitioner's grievance that it was unable to file its GST returns for the period July 1, 2017, to May 9, 2018, due to technical issues with the online portal, despite having been issued a Provisional Identification Number (PID) and the extension of the filing deadline. The Court directed the respondents to facilitate the online filing of GSTR-3B and GSTR-1 returns for the petitioner for the specified period. Alternatively, if online facilitation was not possible, the concerned GST Authority was directed to accept the petitioner's hard copy of returns. This would allow the petitioner to deposit its GST liabilities. The Court found that with these directions, nothing further survived in the writ petition.

Facts

The petitioner, Urjit Pharmaceuticals, was issued a Provisional Identification Number (PID) under the Central Goods and Services Tax Act, 2017. Despite this, the petitioner was unable to upload its GST returns (Form GSTR-3B) for the period from July 1, 2017, to May 9, 2018. This inability stemmed from issues with the online filing system, even after a notification on September 10, 2018, extended the filing deadline to December 31, 2018. The petitioner approached the High Court seeking a remedy, as the statutory framework required online filing of returns.

Key Issues

1. Whether the petitioner, having been granted a PID, should be permitted to file its GST returns for the period July 1, 2017, to May 9, 2018, despite technical difficulties with the online portal, considering the statutory requirement for online filing under the Central Goods and Services Tax Act, 2017? Petitioner's Contention: The petitioner argued that it was legally obligated to file its returns but was prevented from doing so due to the respondents' failure to provide a functional online system. They relied on the fact that they had obtained a PID, indicating their registration and obligation to comply. Respondents' Contention: The respondents, represented by the Commissioner of Delhi Goods & Services Tax and another authority, did not record any specific arguments against the petitioner's plea for facilitation. Their role was to ensure compliance with the GST laws.

Sections Cited

Central Goods and Services Tax Act, 2017

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

$~6 * IN THE HIGH COURT OF DELHI AT NEW DELHI C.M. Appl. No. 49467/2018, 52368/2018, 52367/2018 in + W.P.(C) 12729/2018 URJIT PHARMACEUTICALS ..... Petitioner Through: Mr. Rajesh Jain, Mr. Virag Tiwari, Advocate versus COMMISSIONER OF DELHI GOODS & SERVICES TAX & ANR. ..... Respondents Through: Mr. Mohit Kumar Bafna, Advocate for Mr. Satyakam, Additional Standing Counsel for Govt. of NCT of Delhi Mr. Amit Bansal, Ms. Seema Dolo, Ms. Titasha Banerjee, Advocates for respondent No. 2. CORAM: HON'BLE MR. JUSTICE S. RAVINDRA BHAT HON’BLE MR. JUSTICE PRATEEK JALAN

O R D E R %

20.12.

2018 Issue Notice. Mr. Mohit Kumar Bafna and Mr. Amit Bansal Advocates accepts notice on behalf of respondent No. 1 and 2 respectively. The petitioner’s grievance is that even though it was provided with the Provisional Identification Number (PID) under the Central Goods and Services Tax Act, 2017, pursuant to the notification of 06.08.2018 (No.31 of 2018) it is yet unable to upload its returns in compliance with the further notification of 10.09.2018 which granted time up to 31.12.2018 (Form GSTR-3B). This relates to t

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