Safarulla Padikkal vs. State Tax Officer
Held
The High Court dismissed the appeal, affirming the Single Judge's decision. It held that the appellant failed to explain his inability to access the portal or raise any technical complaints with the IT Grievance Redressal Portal, despite having accessed the portal multiple times for other purposes.
Facts
A works contractor, registered under GST, sought directions to access the GST common portal to upload returns and accept revised returns from 2017, claiming technical issues prevented him from doing so. He contended that he mistakenly continued under the composition scheme, which is not available for works contractors under GST.
Key Issues
Can a taxpayer seek a writ of mandamus for GST portal access and return filing without exhausting the available IT Grievance Redressal mechanism? Is a works contractor eligible for the composition scheme under the CGST Act?
Sections Cited
Section 10, Section 2(26), Section 146
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS MONDAY, THE 11TH DAY OF JANUARY 2021 / 21TH POUSHA, 1942 WA.No.80 OF 2021 AGAINST THE JUDGMENT IN WP(C) 19436/2020(D) OF HIGH COURT OF KERALA APPELLANT/PETITIONER: SAFARULLA PADIKKAL, AGED 70 YEARS,S/O. KOYAKUNJI, CONTRACTOR, PROPRIETOR, CP II 525, MANNA, VALAPATTANAM, KANNUR 670 010. BY ADV. SRI.C.K.SREEJITH RESPONDENTS/RESPONDENTS: 1 STATE TAX OFFICER GOODS AND SERVICE TAX OFFICE (WORKS CONTRACTOR) KANNUR 670 001. 2 THE ASSISTANT COMMISSIONER, GOODS AND SERVICE TAX DEPARTMENT, OFFICE OF ASSISTANT COMMISSIONER, KANNUR 670 001. 3 THE SECRETARY TO GOVERNMENT, GOODS AND SERVICE TAX DEPARTMENT, GOVERNMENT OF KERALA, GOVERNMENT SECRETARIAT, TRIVANDRUM 695 001. 4 UNION OF INDIA, REPRESENTED BY ITS SECRETARY,
W.A. No.80/21 DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, ROOM NO. 46, NORTH BLOCK, NEW DELHI 110 001. 5 THE COMMISSIONER OF GST AND CENTRAL EXCISE DIVISION, KADHI, 4TH FLOOR, TAZA SUPER MARKET NEAR GST WEST, COMMISSIONERATE, NEW DELHI 110 001. 6 CHAIRPERSON, GOODS AND SERVICES TAX NETWORK, EAST WING , 4TH FLLOR, WORLD MARK-1
The judgment continues below.
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